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V1380-17 2 June 2017 · 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 entitlement to the personal disability minimum

The applicant asks whether they are entitled to the disability minimum when transitioning from an incapacity pension to a retirement pension. The DGT rules that receiving a retirement pension does not prove the required degree of disability.

The question raised

Whether, if disability is not recognized by either Imserso or the competent body of the Autonomous Community, one would be entitled to the personal minimum for disability.

The DGT's ruling

To certify a disability equal to or greater than 33 percent, Social Security pensioners must have a recognized pension for total, absolute, or severe permanent disability. The receipt of a retirement pension does not, in itself, certify the required degree of disability. Therefore, the personal minimum for disability cannot be applied if this requirement of a disability pension is not met.

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