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The DGT responds that grade II dependency does not constitute disability nor prove the required degree of impairment for IRPF purposes.
Question posed: Whether a person who has been recognized by the competent authority as having a Grade II degree of dependency is considered a person with a disability for Personal Income Tax (IRPF) purposes.
For Personal Income Tax (IRPF), disability must be proven by means of a certificate or resolution from the competent authority in matters of disability assessment. The recognition of a degree of dependency does not imply equivalence to a degree of disability equal to or greater than 33% or 65%. Therefore, a social services dependency resolution does not certify the status of a person with a disability pursuant to Article 72 of the RIRPF.
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