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V0915-25 26 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Inapplicability of disability minimum in 2024 IRPF declaration

The taxpayer asks whether the disability minimum can be applied in their 2024 IRPF return after receiving a decision on permanent incapacity. Hacienda responds that it is not possible because the disability situation must exist on the tax liability date.

The question raised

Cuestión planteada Si puede aplicarse el mínimo por discapacidad en su declaración de IRPF-2024.

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