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V0327-22 18 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Tax deduction for disabled spouse applicable if receiving a non-contributory invalidity pension

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.

The question raised

Whether the taxpayer, while receiving a non-contributory invalidity pension from the Social Services of the Junta de Castilla y León and meeting the remaining legal requirements, may apply the deduction for a spouse with a disability who is not legally separated and is a dependent.

The DGT's ruling

To apply the deduction for a spouse with a disability, the beneficiary must receive contributory or non-contributory benefits from the unemployment protection system, Social Security pensions, Civil Service pensions, or mutual funds. Since the non-contributory invalidity pension is considered a Social Security benefit, this requirement is met. Therefore, if the other requirements of Article 81 bis.1.d) of the LIRPF are met, the deduction is applicable.

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