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A taxpayer enquired about the degree of disability applicable to their Personal Income Tax (IRPF) return following a court ruling that recognised absolute permanent incapacity with retroactive effect. The Directorate General of Taxes (DGT) ruled that, as such a pension was recognised by the accrual date, the taxpayer is considered to have a disability degree of 33 per cent or higher.
Cuestión planteada Información sobre el grado de discapacidad que le corresponde, a efectos de aplicación del mínimo de discapacidad del contribuyente en su declaración de IRPF.
Para acreditar una discapacidad igual o superior al 33 por ciento, los pensionistas de la Seguridad Social con pensión de incapacidad permanente total, absoluta o gran invalidez pueden hacerlo según el artículo 72 del RIRPF. Asimismo, se considera acreditado un grado igual o superior al 65 por ciento cuando la incapacidad sea declarada judicialmente, aunque no alcance dicho grado. Dado que la situación personal se determina por la existente en la fecha de devengo del impuesto, la sentencia judicial permite aplicar el mínimo por discapacidad.
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