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V0870-22 21 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

The €3,000 assistance allowance cannot be applied to the parent's disability tax allowance

A taxpayer inquired whether the €3,000 increase for assistance costs could be applied to her father's disability tax allowance. The Directorate General of Taxes (DGT) ruled that, although the father meets the requirements for the disability allowance, the additional amount cannot be applied. This is because the need for third-party assistance must be proven via a certificate from IMSERSO or the relevant Autonomous Community, rather than through a dependency degree or medical reports.

The question raised

Whether there is a right to the annual increase of 3,000 euros for assistance expenses regarding the personal allowance for disability for one's father.

The DGT's ruling

To apply the 3,000 euro increase for assistance expenses in the personal allowance for a disabled ascendant, the need for third-party assistance or reduced mobility must be proven by means of a certificate or resolution from IMSERSO or the competent body of the Autonomous Community. The degree of dependency recognized by social services does not meet the requirements of Article 72 of the RIRPF. Medical and social reports are insufficient to prove said circumstance.

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