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V1594-21 ·26 May 2021 ·consulta-vinculante Medium impact
Tax

The €3,000 disability tax allowance may apply if a court ruling recognises absolute incapacity

A taxpayer enquired about the degree of disability applicable to their Personal Income Tax (IRPF) return following a court ruling that recognised absolute permanent incapacity with retroactive effect. The Directorate General of Taxes (DGT) ruled that, as such a pension was recognised by the accrual date, the taxpayer is considered to have a disability degree of 33 per cent or higher.

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2021-05-26PublishedPublished 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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