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V2951-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Select the reduced mobility disability option if the degree is 34%

A taxpayer is inquiring which section to select in their personal income tax (IRPF) return when holding a disability certificate of 34% with reduced mobility. The DGT clarifies that they must select the option covering disability between 33% and 65% with reduced mobility.

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2018-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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