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V0915-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

Inapplicability of disability minimum in 2024 IRPF declaration

The taxpayer asks whether the disability minimum can be applied in their 2024 IRPF return after receiving a decision on permanent incapacity. Hacienda responds that it is not possible because the disability situation must exist on the tax liability date.

In 6 key points

Lifecycle

2025-05-26PublishedPublished 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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