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It is inquired whether the right to receive a total permanent disability pension allows for the consideration of having a recognized degree of disability for Form 145. The DGT responds in the affirmative, as according to the IRPF Regulation, these pensioners have an accredited degree of disability equal to or greater than 33%.
Question posed: Whether, for the purposes of completing Form 145, it is considered that, by virtue of being entitled to receive a total permanent disability pension, one has a recognized degree of disability.
In accordance with Article 72 of the RIRPF, Social Security pensioners who have a recognized pension for total permanent disability, absolute disability, or severe invalidity are considered to have an accredited degree of disability equal to or greater than 33 percent. Therefore, anyone entitled to the total permanent disability benefit from the National Social Security Institute has said degree accredited for the completion of Form 145.
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