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A query was raised regarding whether a specific disability certificate is required to obtain an exemption from Excise Duty on Means of Transport, or if the disability card issued by the Xunta de Galicia is sufficient. The DGT has ruled that the Xunta disability card is valid for proving the degree of disability throughout the entire national territory.
Cuestión planteada A efectos de obtener el reconocimiento previo de la exención, ¿es necesaria la aportación del certificado de minusvalía expedido por la Consellería Competente cuando el sujeto pasivo tiene reconocido un grado de discapacidad del 51 por ciento por la Xunta de Galicia?
La tarjeta acreditativa del grado de discapacidad expedida por la Xunta de Galicia sirve como documento sustitutivo, a todos los efectos, de la resolución que reconoce dicho grado. Por tanto, para obtener el reconocimiento previo de la exención del impuesto, es posible acreditar la minusvalía mediante dicha tarjeta. No es necesaria la aportación de un certificado expedido por el IMSERSO u otro órgano competente.
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