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The inquirer asks whether holding a total permanent disability (TPD) pension automatically proves a 33% disability rating upon transitioning to a retirement pension. The DGT responds that a retirement pension cannot be used to certify such a disability.
Cuestión planteada - Si el mero hecho de tener reconocida una pensión de IPT acredita por si sola el reconocimiento fiscal del 33% de discapacidad.
Para acreditar una discapacidad igual o superior al 33% en el IRPF, se requiere el certificado expedido por el órgano competente. Si el contribuyente percibe una pensión de IPT, se considera acreditado el grado de discapacidad. Sin embargo, si el contribuyente pasa a percibir una pensión de jubilación, el hecho de percibirla no acredita la condición de persona con discapacidad.
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