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V1284-24 4 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo personal por discapacidad

Receiving a retirement pension does not prove disability status for Income Tax purposes

A taxpayer with recognised total permanent disability and a 33% disability rating enquired whether these rights were maintained upon opting for a retirement pension. The DGT ruled that receiving a retirement pension does not serve as proof of disability for tax purposes.

The question raised

Whether one is considered a person with a disability for the purposes of Personal Income Tax, regarding the disability allowance, as of 2018.

The DGT's ruling

To certify a disability equal to or greater than 33%, Social Security pensioners must have a recognized pension for total permanent disability, absolute disability, or severe invalidity. The receipt of a retirement pension does not certify the status of a person with a disability for Personal Income Tax purposes. Accreditation must be carried out through a certificate or resolution from the competent authority.

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