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A query was raised regarding whether Social Security permanent disability pensioners should receive Income Tax (IRPF) withholdings for disability without having their degree certified by the Autonomous Community. The Directorate-General for Taxes (DGT) ruled that the equivalence for Income Tax purposes derives from the Tax Law itself, rather than the regulation previously annulled by the Supreme Court.
Cuestión planteada Teniendo en cuento lo establecido en Sentencia 992/2018 del Tribunal Supremo, de 29 de noviembre de 2018, y otras de la misma fecha, se solicita que se aclare si a los titulares de pensiones de incapacidad permanente de la Seguridad Social se les debe practicar retención a cuenta por IRPF, en el supuesto de que éstos tengan un grado de discapacidad igual o superior al 33 por ciento, sin que el grado de discapacidad esté acreditado a través del órgano de valoración de la Comunidad Autónoma correspondiente.
El artículo 60.3 de la Ley del IRPF establece que se considera acreditado un grado de discapacidad igual o superior al 33% a los pensionistas de la Seguridad Social con pensión de incapacidad permanente total, absoluta o gran invalidez. Esta equiparación es válida para el cálculo de retenciones y demás efectos del Impuesto, independientemente de la sentencia del Tribunal Supremo sobre otras leyes. La acreditación debe seguir el procedimiento del Reglamento del IRPF.
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