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A query was raised regarding whether a taxpayer with a Grade III dependency level can be treated as a person with a disability to apply the disability minimum and the increase for assistance expenses. The DGT ruled that dependency level is not equivalent to disability and does not meet the accreditation requirements set out in the IRPF Regulations.
Cuestión planteada Si tiene derecho al incremento de gastos de asistencia en el mínimo por discapacidad, y se puede considerar equiparada a una persona con un grado de discapacidad de más del 33%, a un contribuyente que tiene 98 años, con un grado III de dependencia reconocido, y habiéndose iniciado los trámites oportunos ante el órgano competente para que le sea reconocido su grado de discapacidad, así como los trámites judiciales para incapacitarle legalmente.
El grado III de dependencia reconocido por la Ley 39/2006 no supone equipararse a un grado de discapacidad igual o superior al 33% o al 65%. La acreditación de la discapacidad debe realizarse mediante certificado o resolución del IMSERSO o del órgano competente de las Comunidades Autónomas según el artículo 72 del RIRPF. Por tanto, el grado de dependencia no acredita la necesidad de ayuda de terceras personas para los efectos del IRPF.
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