Skip to content
Back to index
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

Question raised: Yes, while receiving a foreign pension, the deduction for a spouse not legally separated with a disability may be applied.

The DGT's ruling

The deduction is applicable to taxpayers receiving pensions from public social security schemes of other States, where references to Social Security are understood as equivalent public systems. To apply the deduction for a spouse with a disability, the spouse must not have annual income exceeding 8,000 euros (excluding exempt income) nor generate the right to deductions for descendants or ascendants with disabilities. Furthermore, the requirements for accreditation of disability and economic dependency must be met in accordance with the regulations.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact