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V1579-18 ·7 June 2018 ·consulta-vinculante Medium impact
Tax

Official certificate required to claim disability tax allowance in IRPF

A taxpayer inquired whether they could claim the disability tax allowance in their Personal Income Tax (IRPF) following a work incapacity, despite lacking an official certificate. The Directorate General of Taxes (DGT) responded that to prove disability, one must hold a certificate or resolution issued by the competent authority.

In 5 key points

How it affects those involved

Taxpayers must ensure they possess formal documentation from the relevant authorities to access tax relief related to disability.

Lifecycle

2018-06-07PublishedPublished 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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