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V2274-20 6 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Spouse disability tax deduction applicable if permanent incapacity pension is recognised

The inquirer asks whether the tax deduction for a spouse with a disability can be applied without a formal disability certificate, provided they receive an incapacity pension. The Directorate-General for Taxes (DGT) clarifies that disability status is deemed proven if the spouse is recognised as having a total, absolute, or severe permanent incapacity pension.

The question raised

Whether a taxpayer can apply the deduction for a non-legally separated spouse with a dependent disability, in the event that the latter meets the legally required annual income limit, receiving a pension for total or absolute permanent disability, but without possessing the corresponding certificate of disability issued by the relevant authority.

The DGT's ruling

To certify a degree of disability equal to or greater than 33%, Social Security pensioners with a pension for total, absolute, or severe invalidity are considered certified according to the RIRPF. Therefore, if the other legal requirements are met, the taxpayer is entitled to the deduction for a non-legally separated spouse with a dependent disability. The deduction shall be calculated proportionally to the number of months in which the requirements are met.

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