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V1488-17 12 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · grado de minusvalía

Dependency status resolution does not automatically certify disability for Income Tax purposes

A query was raised regarding whether a resolution granting a dependency benefit serves to apply disability minimums. The DGT ruled that such a resolution is not equivalent to the certification of the degree of disability required.

The question raised

Whether the Resolution of the General Directorate of Social Services and Persons in a Situation of Dependency, on the basis of which the benefit is granted, is applicable for the application of the minimum amounts for persons with disabilities.

The DGT's ruling

The dependency resolution under Law 39/2006 does not imply equating the situation to a degree of disability equal to or greater than 33% or 65%. The degree of disability must be proven by a certificate or resolution issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities regarding the assessment of disabilities. The dependency resolution has a jurisdictional scope of social services and not that of disability assessment.

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