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The consultant asks whether, after receiving a permanent total disability pension and opting for a retirement pension, the right to the disability minimum is retained without proving a disability rating of 33% or higher. The DGT confirms this, citing a unification criterion in the TEAC.
Cuestión planteada Si en su declaración de IRPF-2024, y ejercicios siguientes, puede ser considerada como una "persona con discapacidad", a efectos del articulo 60 de la LIRPF, conforme a la resolución Resolución Nº 00/04263/2023/00/00 de TEAC, 19 de julio de 2024, de tal forma que dado que existe en su caso un reconocimiento previo de una pensión por incapacidad permanente (total, absoluta o de gran invalidez), al llegar a la edad de jubilación, se considera que mantiene su derecho a aplicar el mínimo por discapacidad del artículo 60 de la LIRPF, sin que le sea exigible acreditar un grado de discapacidad igual o superior al 33%.
En los supuestos donde existe un reconocimiento previo de una pensión por incapacidad permanente (total, absoluta o de gran invalidez), al llegar a la edad de jubilación, el contribuyente mantiene su derecho a aplicar el mínimo por discapacidad del artículo 60 de la LIRPF. Para ello, no le es exigible acreditar un grado de discapacidad igual o superior al 33 por ciento.
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