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MEDIUM
FISCAL

Inapplicability of disability minimum in 2024 IRPF declaration

V0915-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0915-25
Published
26 May 2025

Summary

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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