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The consultant asks whether a degree II of dependency allows claiming the 3,000 euro increase for third-party assistance in income tax. The DGT responds that it does not, as the dependency certificate does not meet the form of evidence required by the Tax Regulation.
Cuestión planteada Si puede aplicar el incremento del mínimo por discapacidad en su declaración de IRPF, por entender en su caso que, queda acreditado la necesidad de ayuda de tercera persona, dado que, según el consultante, el grado II de dependencia implica por definición legal, la necesidad de ayuda para varias actividades básicas de la vida diaria.
Para aplicar el incremento del mínimo por discapacidad por ayuda de terceras personas, se debe acreditar mediante certificado o resolución del IMSERSO o del órgano competente de las Comunidades Autónomas en materia de valoración de minusvalías. El reconocimiento de un grado de dependencia no responde a las exigencias del artículo 72 del RIRPF, pues pertenece a un ámbito competencial de servicios sociales distinto. Por tanto, no se considera acreditada la necesidad de ayuda de terceras personas para efectos del Impuesto.
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