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V1563-21 ·25 May 2021 ·consulta-vinculante Medium impact
Tax

Level I dependency does not allow for disability tax allowances or deductions for descendants with disabilities

A taxpayer inquired whether they could apply the disability tax allowance and the deduction for descendants with disabilities, given that their son has been granted a Level I dependency status. The Directorate General for Taxes (DGT) ruled that a dependency level does not equate to certification of a disability degree of 33% or higher.

In 5 key points

How it affects those involved

Taxpayers must ensure they hold official certification of a disability degree of at least 33% to access specific tax allowances and deductions, as dependency status alone is insufficient for these purposes.

Lifecycle

2021-05-25PublishedPublished 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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