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V0047-20 14 January 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Grade II severe dependency does not, in principle, allow for the application of the disability allowance in Personal Income Tax (IRPF)

A query is made as to whether the recognition of a Grade II severe dependency allows for the application of the disability allowance in Personal Income Tax (IRPF). The DGT responds that such a resolution does not automatically equate the taxpayer to having a degree of disability equal to or greater than 33% or 65%.

The question raised

Whether the disability allowance can be applied in the Personal Income Tax return.

The DGT's ruling

The resolution recognizing a Grade II severe dependency does not, in principle, imply that it can be equated to a degree of disability equal to or greater than 33% or 65%. The degree of disability must be proven by means of a certificate or resolution issued by the competent body in matters of incapacity assessment. The resolution of the Disability and Dependency Assessment Center does not fall within said competence.

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