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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.
Cuestión planteada Si puede aplicarse el mínimo por discapacidad del contribuyente en su declaración de IRPF-2023, y en caso afirmativo si se lo puede aplicar en su totalidad o bien debe prorratearlo.
La determinación de las circunstancias personales y familiares se realiza atendiendo a la situación existente en la fecha de devengo del Impuesto. Dado que el consultante tiene acreditado un grado de discapacidad del 36% a fecha de 31 de diciembre de 2023, puede aplicar en su declaración de IRPF de dicho ejercicio la totalidad del mínimo por discapacidad del contribuyente establecido en el artículo 60 de la LIRPF.
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