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V1424-20 14 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Dependency level does not permit application of disability minimum or assistance expense increase

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.

The question raised

Whether a taxpayer aged 98, with a recognized Grade III dependency and having initiated the appropriate procedures before the competent body for the recognition of their degree of disability, as well as judicial proceedings for legal incapacitation, is entitled to the increase in assistance expenses in the minimum for disability, and whether they can be considered equivalent to a person with a disability degree of more than 33%.

The DGT's ruling

Grade III dependency recognized by Law 39/2006 does not imply equivalence to a disability degree equal to or greater than 33% or 65%. Accreditation of disability must be carried out through a certificate or resolution from IMSERSO or the competent body of the Autonomous Communities pursuant to Article 72 of the RIRPF. Therefore, the degree of dependency does not certify the need for third-party assistance for Personal Income Tax purposes.

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