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A query was raised regarding whether a person receiving a permanent disability pension who loses that status in April can claim the disability tax allowance in their Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that they cannot, as personal circumstances are determined based on the tax accrual date.
Question posed: If a Social Security pensioner's status as a pensioner for total permanent disability is revoked in April 2017, whether they may apply the corresponding disability allowance regulated in Article 60 of the LIRPF in their Personal Income Tax return for said fiscal year.
The determination of personal and family circumstances for the disability allowance is carried out based on the situation existing on the tax accrual date, which is December 31. If a taxpayer's permanent disability pension is revoked in April, they will be unable to certify a degree of disability equal to or greater than 33 percent as of December 31. Consequently, they will not be able to apply the taxpayer's disability allowance in their Personal Income Tax return for that fiscal year.
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