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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.
La necesidad de ayuda de terceras personas debe acreditarse mediante certificado o resolución del IMSERSO o del órgano competente de las Comunidades Autónomas en materia de valoración de minusvalías, basándose en el dictamen de los Equipos de Valoración y Orientación. El reconocimiento de un grado de dependencia (servicio de dependencia) pertenece a un ámbito competencial de servicios sociales que no responde a las exigencias del artículo 72 del RIRPF. Por tanto, el grado de dependencia no acredita la necesidad de ayuda de terceras personas a efectos del impuesto.
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