Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
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.
Question posed: Whether in their 2024 Personal Income Tax return (IRPF-2024) and subsequent years, they may be considered a "person with a disability" for the purposes of Article 60 of the LIRPF, in accordance with Resolution No. 00/04263/2023/00/00 of TEAC, July 19, 2024, such that, given that there is a prior recognition of a permanent disability pension (total, absolute, or severe disability) in their case, upon reaching retirement age, it is considered that they retain the right to apply the disability minimum of Article 60 of the LIRPF, without being required to certify a degree of disability equal to or greater than 33%.
In cases where there is a prior recognition of a permanent disability pension (total, absolute, or severe disability), upon reaching retirement age, the taxpayer retains the right to apply the disability minimum provided for in Article 60 of the Personal Income Tax Law (LIRPF). To this end, it is not required to certify a degree of disability equal to or greater than 33 percent.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.