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V1467-24 ·17 June 2024 ·consulta-vinculante Medium impact
Tax

33% disability status not automatically granted to SOVI pensioners receiving old-age pensions due to invalidity

A taxpayer inquired whether their SOVI old-age pension due to invalidity allows them to automatically certify a disability degree of 33% or higher for Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) ruled that it does not, as such a pension is classified as an old-age pension rather than an invalidity pension; therefore, the disability must be formally certified via the appropriate certificate.

In 6 key points

How it affects those involved

Taxpayers receiving SOVI pensions based on invalidity must obtain a formal disability certificate to claim tax benefits associated with a 33% disability degree, as the pension type itself does not serve as automatic proof.

Lifecycle

2024-06-17PublishedPublished 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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