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V1114-23 4 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Spouse disability tax deduction cannot be applied if the sole income is a pension plan benefit

A taxpayer inquired whether they could claim the tax deduction for a spouse with a disability when their income consists of pension plan benefits. The Directorate General of Taxes (DGT) ruled that this is not possible, as such benefits are not classified as Social Security pensions or analogous schemes for this purpose.

The question raised

Question posed: Whether there is a right to apply the deduction for a non-legally separated spouse with a disability in one's charge, taking into account that their pension derives from a pension plan.

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