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V0600-19 21 March 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · persona con discapacidad

Disability may be proven through official certificates after transitioning from a disability pension to retirement

A pensioner receiving a total permanent disability pension asks whether they can continue to prove their disability after opting for a retirement pension upon reaching age 65. The DGT responds that accreditation must be carried out through certificates issued by the Institute of Migration and Social Services or the competent body of the Autonomous Community.

The question raised

Question raised: Whether they can continue to assert their disability for tax purposes due to the fact of having transitioned to retirement from a Total Permanent Disability (IPT) status.

The DGT's ruling

To prove the status of a person with a disability for Personal Income Tax (IRPF) purposes, the provisions of Article 72 of the Tax Regulations must be met. In the case of receiving a retirement pension, the disability status is proven through certificates issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities.

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