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V1675-22 14 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Deduction for spouse with disability possible with foreign public pension

A taxpayer receiving a UK pension asks whether they can claim the deduction for a legally unmarried spouse with disability. The DGT confirms this is possible if the pension comes from a public social security system analogous to Spain's Social Security and all other legal requirements are met.

The question raised

Cuestión planteada Si, cobrando la pensión del extranjero, puede aplicar la deducción por cónyuge no separado legalmente con discapacidad.

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