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V1467-24 17 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

33% disability status not automatically granted to SOVI pensioners receiving old-age pensions due to invalidity

A taxpayer inquired whether their SOVI old-age pension due to invalidity allows them to automatically certify a disability degree of 33% or higher for Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) ruled that it does not, as such a pension is classified as an old-age pension rather than an invalidity pension; therefore, the disability must be formally certified via the appropriate certificate.

The question raised

Whether she is considered, for Personal Income Tax purposes, to be a person with a degree of disability equal to or greater than 33%, in accordance with the provisions of Article 72 of the Tax Regulations.

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