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The taxpayer asks whether a dependency resolution issued by the Junta de Andalucía is sufficient to increase the personal allowance for ascendants by €3,000 due to assistance costs. The DGT rules that such a resolution does not meet the accreditation requirements set out in the IRPF Regulations.
Cuestión planteada Si se considera que está acreditado mediante dicha resolución de dependencia, la situación de persona con movilidad reducida o necesitada de ayuda de terceras personas, a efectos de determinar la cuantía del mínimo por ascendiente, y más concretamente, a efectos de determinar si se tiene derecho a aumentar dicho mínimo en otros 3.000 € en concepto de gastos de asistencia.
Para acreditar la necesidad de ayuda de terceras personas o movilidad reducida, se requiere un certificado o resolución del IMSERSO o del órgano competente de las Comunidades Autónomas en materia de valoración de minusvalías. La resolución de dependencia emitida por la Consejería de Igualdad y Políticas Sociales no responde a las exigencias del artículo 72 del Reglamento del IRPF, ya que pertenece a un ámbito competencial de servicios sociales distinto al de valoración de minusvalías.
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