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V2116-24 1 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

A disability degree of 33% or higher is deemed proven if a total permanent disability pension is held

The inquirer asks how to declare their degree of disability for Income Tax (IRPF) purposes after being declared in a state of total permanent disability by judicial sentence. The DGT responds that such a status allows for the accreditation of a disability degree of 33% or higher.

The question raised

Section to be entered in the Personal Income Tax return regarding the degree of disability.

The DGT's ruling

For Personal Income Tax (IRPF) purposes, a degree of disability equal to or greater than 33% is considered proven for Social Security pensioners with a pension for total, absolute, or severe permanent disability. Likewise, a degree equal to or greater than 65% is considered proven when the disability is judicially declared, even if it does not reach said degree. In this case, the taxpayer must indicate in their tax return the disability code for a degree equal to or greater than 33% and less than 65% without assistance from third parties or without reduced mobility.

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