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V1806-18 21 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

The €3,000 reduced mobility supplement may be applied if stated on the disability certificate

A query was raised regarding whether the €3,000 reduced mobility supplement can be applied to the minimum disability allowance. The DGT responded that if mobility difficulties are recorded on the accrediting card issued by the Autonomous Community, the situation is considered proven.

The question raised

Question posed: Whether the 3,000 euro increase in the minimum allowance for disability may be applied in respect of assistance or reduced mobility expenses, and whether, in this case, reduced mobility has been proven.

The DGT's ruling

The minimum allowance for disability increases by 3,000 euros annually when the taxpayer proves the need for third-party assistance, reduced mobility, or a degree of disability equal to or greater than 65 percent. To prove reduced mobility, a certificate or resolution from the competent body of the Autonomous Community regarding the assessment of disabilities is required. In this case, as mobility difficulties are indicated on the card issued by the Community of La Rioja, reduced mobility is considered proven.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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