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V1911-19 22 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Spouse disability tax deduction applicable when receiving Social Security pensions

A taxpayer receiving a permanent disability pension has enquired whether they can claim the tax deduction for a spouse with a disability. The Directorate General of Taxes (DGT) has ruled that this is possible, provided that the requirements regarding income levels and professional activity or receipt of benefits are met.

The question raised

Whether the application of the deduction for a spouse not legally separated who has a disability is appropriate.

The DGT's ruling

Recipients of Social Security pensions may apply the deduction for a spouse not legally separated who has a disability. To do so, the spouse must not have annual income (excluding exempt income) exceeding 8,000 euros nor generate entitlement to deductions for descendants or ascendants. The deduction is up to 1,200 euros per year.

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