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V1539-19 24 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Assistance expense allowance cannot be applied if the need for third-party help is proven solely by dependency status

A taxpayer receiving a severe disability pension and holding a Grade III dependency status inquired whether they could apply the increased personal allowance for disability due to assistance expenses. The Directorate General of Taxes (DGT) ruled that this is not possible, as the need for third-party assistance must be verified following the procedures set out in the Personal Income Tax (IRPF) Regulations.

The question raised

Whether a taxpayer who receives a severe disability pension and has a recognized degree III of dependency is entitled to the increase in assistance expenses in the minimum for disability established in Article 60 of the LIRPF.

The DGT's ruling

To apply the increase of 3,000 euros for assistance from third parties or reduced mobility, it must be proven by means of a certificate or resolution from IMSERSO or the competent body of the Autonomous Communities regarding the assessment of disabilities. The recognition of a state of dependency by social services does not meet the requirements of Article 72 of the RIRPF for this purpose.

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