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V0444-20 25 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · grado de discapacidad

Dependency degree resolution does not certify disability degree for spouse deduction

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.

The question raised

Whether, in the case of a taxpayer who has a final score of 84 points on the Dependency Assessment Scale (BVD), according to a Resolution from the competent Provincial Delegation of the Regional Ministry for Equality and Social Welfare, said assessment serves as a supporting document for their degree of disability for the purposes of applying the deduction for a spouse not legally separated with a dependent disability as regulated in Article 81 bis of the Personal Income Tax Law (LIRPF).

The DGT's ruling

The resolution recognizing Grade III of Great Dependency does not, in principle, imply that it can be equated to a degree of disability equal to or greater than 33% or 65%. Disability must be proven by means of a certificate or resolution issued by the Institute of Migrations and Social Services or the competent body of the Autonomous Communities regarding the assessment of disabilities. The body of the Regional Ministry for Equality and Social Welfare has jurisdiction in social services, not in the assessment of disabilities.

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