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V0077-21 ·22 January 2021 ·consulta-vinculante Medium impact
Tax

Official certificate required to claim disability tax allowance in Personal Income Tax

A taxpayer inquired whether they could claim disability tax benefits following a visual impairment, despite not yet having received an official resolution from the Autonomous Community. The Directorate-General for Traffic (DGT) clarifies that disability status must be proven through certificates or resolutions issued by the competent authorities.

In 5 key points

How it affects those involved

Taxpayers must ensure they possess formal documentation from competent bodies before claiming disability-related tax reliefs to avoid incorrect filings.

Lifecycle

2021-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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