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V1487-17 12 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Disability certificate required to claim disability minimum after transitioning from incapacity pension to retirement pension

An individual receiving a total permanent incapacity pension transitioned to a retirement pension and inquired whether they could continue to prove their disability without a new certificate. The Social Security administration (DGT/relevant body) responded that, as they are now receiving a retirement pension, they must prove their status through a certificate issued by the competent authority.

The question raised

Whether they can continue to assert their disability for tax purposes due to the transition from a permanent total disability status to retirement, or whether accreditation from the competent service is required.

The DGT's ruling

To apply the minimum for disability, the provisions of Article 72 of the IRPF Regulation must be met. Upon receiving a retirement pension instead of a permanent disability pension, the accreditation of the disability must be carried out through the certificate or resolution issued by the Institute of Migration and Social Services or the competent body of the Autonomous Community.

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