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V1672-24 10 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Tax deduction for disabled spouse applicable when receiving Social Security pensions

A taxpayer inquired whether they could claim the tax deduction for their disabled spouse. The Directorate General for Taxes (DGT) ruled that this is possible provided both parties receive Social Security pensions and their annual income does not exceed the €8,000 limit (excluding exempt income).

The question raised

Whether there is a right to apply the deduction for a non-legally separated spouse with a disability as a dependent.

The DGT's ruling

The deduction for a non-legally separated spouse with a disability requires that the beneficiary does not have annual income exceeding 8,000 euros, excluding exempt income. The taxpayer must be self-employed, an employee, or receive pensions from Social Security or Civil Service Pension Schemes. Pension plan benefits are considered earned income for the calculation of the income limit. If the taxpayer only receives income from a pension plan and not their Social Security pension, they may not apply the deduction during those months.

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