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V0329-22 18 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · grado de discapacidad

Level III dependency status does not automatically prove a disability level for Income Tax purposes

The inquirer asks whether being recognised with a Level III dependency status by the Community of Madrid allows them to prove a disability level for Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) responds that such recognition is not equivalent to a disability level of 33% or 65% or higher for tax purposes.

The question raised

Whether a degree of disability has been recognized for Personal Income Tax (IRPF) purposes, and what degree would apply in their case.

The DGT's ruling

To certify disability for Personal Income Tax (IRPF) purposes, a certificate from the Institute of Migration and Social Services or the competent regional body for disability assessment is required. Dependency level III does not imply equivalence to a disability degree of 33% or 65%. Disability is not considered certified if the requirements of Article 72 of the RIRPF are not met.

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