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A taxpayer inquired whether the tax deduction for a non-legally separated spouse with a disability can be applied if the spouse receives a non-contributory invalidity pension. The Directorate General for Taxes (DGT) confirmed that it is applicable, provided all other legal requirements are met.
Cuestión planteada Si percibiendo la consultante, una pensión no contributiva de invalidez por parte de los Servicios Sociales de la Junta de Castilla y León, y cumpliendo el resto de los requisitos legales, puede aplicarse la deducción por cónyuge no separado legalmente con discapacidad a cargo.
Para aplicar la deducción por cónyuge con discapacidad, el beneficiario debe percibir prestaciones contributivas o asistenciales del sistema de protección del desempleo, pensiones de la Seguridad Social, Clases Pasivas o mutualidades. Dado que la pensión no contributiva de invalidez se considera una prestación de la Seguridad Social, se cumple este requisito. Por tanto, si se cumplen los demás requisitos del artículo 81 bis.1.d) de la LIRPF, procede la deducción.
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