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V0077-21 22 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Official certificate required to claim disability tax allowance in Personal Income Tax

A taxpayer inquired whether they could claim disability tax benefits following a visual impairment, despite not yet having received an official resolution from the Autonomous Community. The Directorate-General for Traffic (DGT) clarifies that disability status must be proven through certificates or resolutions issued by the competent authorities.

The question raised

Question raised: Whether the tax benefits for disability may be applied to their Personal Income Tax (IRPF) return.

The DGT's ruling

The status of a person with a disability is proven by means of a certificate or resolution issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities. In the event that the certificate has retroactive effects and the taxpayer has already filed the tax return without the disability minimum, they may initiate the self-assessment rectification procedure to obtain a refund.

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