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A taxpayer asks whether their daughter's mental disability allows for the deduction for a dependent descendant with a disability, specifically inquiring about the equivalence of disability degrees. The DGT responds that to apply the deduction for a descendant with a disability (Art. 81 bis LIRPF), it is necessary to certify a degree of disability equal to or greater than 33% and meet all other legal requirements.
Cuestión planteada Al objeto de poder aplicar la deducción por descendiente con discapacidad a cargo, solicita que sea tenida en cuenta, a la hora de calcular el rendimiento neto de trabajo de su hija, la equivalencia que, según el consultante, se establece en la LIRPF -en cuanto a patrimonios protegidos, planes de pensiones y seguros de dependencia se refiere-, entre "discapacidad psíquica igual o mayor al 33%", y "discapacidad orgánica del 65%".
Para aplicar la deducción por descendiente con discapacidad (art. 81 bis LIRPF), el descendiente debe tener un grado de discapacidad igual o superior al 33% acreditado según el art. 72 del RIRPF. Además, el contribuyente debe realizar actividad por cuenta propia o ajena (o percibir ciertas prestaciones) y el descendiente no debe superar los límites de rentas y de declaración establecidos en la ley. El grado de discapacidad se acredita mediante certificado del órgano competente.
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