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V1675-22 ·14 July 2022 ·consulta-vinculante Medium impact
Tax

Deduction for spouse with disability possible with foreign public pension

A taxpayer receiving a UK pension asks whether they can claim the deduction for a legally unmarried spouse with disability. The DGT confirms this is possible if the pension comes from a public social security system analogous to Spain's Social Security and all other legal requirements are met.

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2022-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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