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V2766-18 ·24 October 2018 ·consulta-vinculante Medium impact
Tax

Disability certificate or specific pension recognition required to claim disability tax allowance

A query was raised regarding whether a disability degree of 33% or higher can be proven for Income Tax (IRPF) purposes without a certificate from Imserso or a Regional Government. The DGT ruled that accreditation must be provided through certificates issued by competent authorities or via the recognition of certain incapacity pensions.

In 6 key points

How it affects those involved

Taxpayers seeking to apply the disability tax allowance must ensure they possess official documentation from competent bodies or specific incapacity pension status to meet legal requirements.

Lifecycle

2018-10-24PublishedPublished 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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