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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.
Cuestión planteada Si un contribuyente que percibe una pensión de gran invalidez y tiene reconocido un grado III de dependencia, tiene derecho al incremento de gastos de asistencia en el mínimo por discapacidad establecido en el artículo 60 de la LIRPF.
Para aplicar el incremento de 3.000 euros por ayuda de terceras personas o movilidad reducida, se debe acreditar mediante certificado o resolución del IMSERSO o del órgano competente de las Comunidades Autónomas en materia de valoración de minusvalías. El reconocimiento de la situación de dependencia por servicios sociales no cumple con las exigencias del artículo 72 del RIRPF para este fin.
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