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A query was raised regarding whether Supreme Court Ruling 992/2018 affects the equivalence of pensioners with permanent incapacity to a 33% disability degree. The Directorate-General for Taxes (DGT) ruled that said judgment does not affect Personal Income Tax (IRPF), as this equivalence stems directly from the Tax Law itself.
Cuestión planteada Si una persona a la que se le ha otorgado el derecho a percibir una pensión por incapacidad permanente total, se considera a efectos fiscales que tiene acreditado un grado de discapacidad igual o superior al 33%, teniendo en cuenta lo establecido en Sentencia 992/2018 del Tribunal Supremo, de 29 de noviembre de 2018, y otras de la misma fecha.
La equiparación entre grado de discapacidad y pensiones por incapacidad permanente no deriva de la Ley General de derechos de las personas con discapacidad, sino de la propia Ley del IRPF. Por tanto, el artículo 60.3 de la Ley 35/2006 es plenamente válido. Se considera acreditado un grado de discapacidad igual o superior al 33% a los pensionistas de la Seguridad Social con pensión de incapacidad permanente total, absoluta o gran invalidez. Esta condición es válida para el cálculo de retenciones y demás efectos del Impuesto.
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