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V2024-18 5 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · discapacidad

Pensioners with absolute permanent disability are considered to have a disability degree of 33% or higher

The applicant asks whether a ruling of absolute permanent disability allows them to certify a disability degree of 65%. The DGT responds that they are entitled to a degree equal to or greater than 33%.

The question raised

What degree of disability is considered proven for the purposes of Personal Income Tax.

The DGT's ruling

For Personal Income Tax (IRPF), a person with a disability is considered to be someone who proves a degree equal to or greater than 33%. Social Security pensioners with a pension for total, absolute, or severe permanent disability are deemed to have proven said degree. A judicial declaration allowing for the accreditation of 65% refers exclusively to civil incapacity and not to resolutions from other jurisdictional orders.

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