Skip to content
Back to index
V0990-24 10 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Full disability tax allowance applicable if disability is certified by the accrual date

A taxpayer inquired whether the disability tax allowance could be applied in full or pro-rated for the 2023 tax year after obtaining a 36% disability rating. The Directorate General for Taxes (DGT) ruled that since the disability was certified by the tax accrual date, the full allowance may be applied.

The question raised

Whether the taxpayer disability minimum can be applied to their 2023 Personal Income Tax return, and if so, whether it can be applied in its entirety or if it must be prorated.

The DGT's ruling

The determination of personal and family circumstances is carried out based on the situation existing on the tax accrual date. Since the taxpayer has proven a degree of disability of 36% as of December 31, 2023, they may apply the full taxpayer disability minimum established in Article 60 of the LIRPF to their Personal Income Tax return for said fiscal year.

Book your free first meeting