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V0329-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Level III dependency status does not automatically prove a disability level for Income Tax purposes

The inquirer asks whether being recognised with a Level III dependency status by the Community of Madrid allows them to prove a disability level for Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) responds that such recognition is not equivalent to a disability level of 33% or 65% or higher for tax purposes.

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2022-02-18PublishedPublished 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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