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V2378-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

Disability tax allowance applicable if degree is granted by 31 December

A taxpayer inquired whether they could apply their disability status to their 2022 tax return after receiving the official degree of disability late. The Directorate General of Taxes (DGT) ruled that the allowance can be applied provided the degree is officially recognised by 31 December of that tax year.

In 6 key points

How it affects those involved

This ruling clarifies that the eligibility for the disability tax allowance depends on the status held at the end of the tax year, rather than the date the administrative resolution is issued.

Lifecycle

2024-11-20PublishedPublished 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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