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V2116-24 ·1 October 2024 ·consulta-vinculante Medium impact
Tax

A disability degree of 33% or higher is deemed proven if a total permanent disability pension is held

The inquirer asks how to declare their degree of disability for Income Tax (IRPF) purposes after being declared in a state of total permanent disability by judicial sentence. The DGT responds that such a status allows for the accreditation of a disability degree of 33% or higher.

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2024-10-01PublishedPublished 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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