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V1492-20 20 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Deduction for spouse with disability applicable if taxpayer receives a non-contributory pension

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.

The question raised

If the taxpayer receives a non-contributory pension paid by the Xunta de Galicia, and meets the other requirements required for this purpose, can the deduction for a dependent legally separated spouse with a disability be applied?

The DGT's ruling

To apply the deduction for a legally separated spouse with a disability, the taxpayer must carry out self-employed or employed activity, or receive contributory and non-contributory benefits from the unemployment protection system, Social Security pensions, Clases Pasivas, or mutual funds. If the non-contributory pension is a retirement or disability pension regulated under the General Social Security Regime, 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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