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The inquirer asks whether they can apply the deduction for a spouse who is not legally separated but has a disability, if they receive a non-contributory pension from the Xunta de Galicia. The DGT rules that if said pension derives from the General Social Security Scheme (retirement or disability), the requirement to apply the deduction is met.
Cuestión planteada Si percibiendo el contribuyente una pensión no contributiva abonada por la Xunta de Galicia, y cumpliendo el resto de los requisitos exigidos para ello, puede aplicarse la deducción por cónyuge no separado legalmente con discapacidad a cargo.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, el contribuyente debe realizar actividad por cuenta propia o ajena, o percibir prestaciones contributivas y asistenciales del sistema de protección del desempleo, pensiones de la Seguridad Social, Clases Pasivas o mutualidades. Si la pensión no contributiva es de jubilación o invalidez regulada en el Régimen General 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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