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A query was raised regarding whether non-contributory pensions are classified as Social Security pensions for the purpose of applying the deduction for a disabled spouse. The Directorate General for Taxes (DGT) has ruled that if the pension is for retirement or disability and originates from the General Scheme, it meets the necessary requirements.
Cuestión planteada Si las pensiones no contributivas se encuentran englobadas dentro del concepto de "pensiones abonadas por la Seguridad Social", a efectos de que su perceptor beneficiario pueda aplicarse la deducción por cónyuge no separado legalmente con discapacidad a cargo.
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