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V1966-17 ·20 July 2017 ·consulta-vinculante Medium impact
FISCAL

No entitlement to disability minimums or deductions if disability rate below 33%

The taxpayer asks whether they can claim disability minimums and deductions for their daughter in 2016 after obtaining a 0% disability rating. The tax authority responds that no such benefits are available due to failing to meet the required minimum disability rate.

In 6 key points

Lifecycle

2017-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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