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The taxpayer asks whether they can claim the tax deduction for a non-legally separated spouse with a disability while receiving a non-contributory retirement pension. The Directorate General of Taxes (DGT) confirms that they can, as such a pension is considered a benefit that qualifies for the deduction.
Cuestión planteada Si percibiendo el consultante una pensión no contributiva de jubilación y cumpliendo el resto de los requisitos exigidos para ello, puede aplicarse la deducción por cónyuge no separado legalmente con discapacidad a cargo.
Para aplicar la deducción por cónyuge con discapacidad, el contribuyente debe realizar actividad por cuenta propia o ajena, o percibir prestaciones contributivas y asistenciales del sistema de protección del desempleo, pensiones de la Seguridad Social, Clases Pasivas o mutualidades. Al ser la pensión no contributiva de jubilación una prestación regulada en la Ley General de la Seguridad Social, se cumple el requisito para aplicar la deducción del artículo 81 bis.1.d) de la LIRPF.
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