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V2378-24 20 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Disability tax allowance applicable if degree is granted by 31 December

A taxpayer inquired whether they could apply their disability status to their 2022 tax return after receiving the official degree of disability late. The Directorate General of Taxes (DGT) ruled that the allowance can be applied provided the degree is officially recognised by 31 December of that tax year.

The question raised

Whether they can incorporate their status as a person with a disability for the entire year 2022 in their 2022 Personal Income Tax (IRPF) return, which would be filed late.

The DGT's ruling

The determination of personal circumstances is carried out based on the situation existing on the tax accrual date. Therefore, the taxpayer may apply the disability minimum provided that, as of December 31 of the tax year, they have a recognized degree of disability equal to or greater than 33 percent. If the certificate has retroactive effects, they may file the corresponding late tax return.

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