Skip to content
Back to index
V2552-19 19 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Tax deduction for disabled spouse applicable when receiving a non-contributory retirement pension

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.

The question raised

If the applicant receives a non-contributory retirement pension and meets the other requirements required for this purpose, can the deduction for a non-legally separated spouse with a disability be applied?

The DGT's ruling

To apply the deduction for a spouse with a disability, the taxpayer must carry out self-employed or employed activity, or receive contributory and non-contributory benefits from the unemployment protection system, Social Security pensions, Clases Pasivas, or mutual funds. Since the non-contributory retirement pension is a benefit regulated under the General Law of Social Security, the requirement to apply the deduction under Article 81 bis.1.d) of the LIRPF is met.

Book your free first meeting