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V1487-17 ·12 June 2017 ·consulta-vinculante Medium impact
Tax

Disability certificate required to claim disability minimum after transitioning from incapacity pension to retirement pension

An individual receiving a total permanent incapacity pension transitioned to a retirement pension and inquired whether they could continue to prove their disability without a new certificate. The Social Security administration (DGT/relevant body) responded that, as they are now receiving a retirement pension, they must prove their status through a certificate issued by the competent authority.

In 5 key points

How it affects those involved

Individuals transitioning from incapacity pensions to retirement pensions must ensure they possess a valid, updated disability certificate to maintain any associated tax benefits or minimum allowances.

Lifecycle

2017-06-12PublishedPublished 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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