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V1579-18 7 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Official certificate required to claim disability tax allowance in IRPF

A taxpayer inquired whether they could claim the disability tax allowance in their Personal Income Tax (IRPF) following a work incapacity, despite lacking an official certificate. The Directorate General of Taxes (DGT) responded that to prove disability, one must hold a certificate or resolution issued by the competent authority.

The question raised

Whether the corresponding minimum for disability may be applied in their Personal Income Tax (IRPF) return.

The DGT's ruling

To apply the minimum for disability, the taxpayer must certify a degree equal to or greater than 33% by means of a certificate or resolution from the Social Security Institute or the competent body of the Autonomous Community. Disability is only considered certified in pensioners of the Social Security with a pension for total, absolute, or severe permanent disability, or in cases of judicial declaration.

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