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A query was raised regarding whether a resolution recognising a high degree of dependency (84 points on the BVD scale) serves to certify a spouse's disability for the purpose of applying the deduction under Article 81 bis of the Personal Income Tax Act (LIRPF). The Directorate General of Taxes (DGT) ruled that such a resolution does not equate a state of dependency with the required degree of disability.
Cuestión planteada Si en el caso de un contribuyente que tiene una puntuación final del Baremo de Valoración de la Dependencia (BVD) de 84 puntos, de acuerdo con Resolución de la Delegación Provincial de la Consejería para Igualdad y Bienestar Social competente, dicha valoración sirve como documento acreditativo de su grado de discapacidad, a efectos de la aplicación de la deducción por cónyuge no separado legalmente con discapacidad a cargo que se regula en el artículo 81 bis de la LIRPF.
La resolución que reconoce el Grado III de Gran dependencia no supone, en principio, que se pueda equiparar con un grado de discapacidad igual o superior al 33% o al 65%. La discapacidad debe acreditarse mediante certificado o resolución expedido por el Instituto de Migraciones y Servicios Sociales o el órgano competente de las Comunidades Autónomas en materia de valoración de las incapacidades. El órgano de la Consejería para Igualdad y Bienestar Social tiene ámbito competencial en servicios sociales, no en valoración de incapacidades.
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