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A query was raised regarding whether being a beneficiary of a non-contributory invalidity pension derived from a FAS pension transfer proves a disability level equal to or greater than 33% for IRPF (Personal Income Tax) purposes. The DGT ruled that this fact does not certify such a tax status.
Cuestión planteada Si un contribuyente tiene la consideración de persona con discapacidad en un grado igual o superior al 33%, a efectos del Impuesto sobre la Renta de las Personas Físicas, por el hecho de ser titular de un certificado expedido en 2021 por los Servicios Sociales de su Comunidad Autónoma, donde se indica que es beneficiario de una pensión de invalidez no contributiva como consecuencia del trasvase de una pensión FAS (Fondo de Asistencia Social a ancianos y enfermos o inválidos incapacitados para el trabajo, en virtud de lo establecido en la DT 1ª del RD 357/1991, de 15 de marzo).
Para acreditar la discapacidad en el IRPF se debe cumplir lo dispuesto en el artículo 72 del RIRPF. El hecho de percibir una prestación no contributiva de invalidez por trasvase de una Pensión FAS no acredita, a efectos del impuesto, un grado de discapacidad igual o superior al 33 por ciento. La normativa fiscal solo considera acreditada la discapacidad a pensionistas de la Seguridad Social con pensión de incapacidad permanente total, absoluta o gran invalidez, o de clases pasivas con pensión de jubilación o retiro por incapacidad.
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