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A company enquired whether individuals with a mental disability rating of 33% or higher could access the €12,000 tax deduction reserved for physical or sensory disabilities with a 65% rating. The Directorate-General for Taxes (DGT) responded that to apply this deduction, the disability rating, whether physical, sensory, or mental, must be 65% or higher.
Cuestión planteada Si el colectivo de personas con minusvalías psíquicas en un grado igual o superior al 33% puede recibir el mismo tratamiento previsto para los discapacitados físicos o sensoriales con un grado igual o superior al 65% y, por tanto, ser merecedor de la deducción a que se refiere el apartado 2 del artículo 41 del TRLIS (actualmente, el artículo 38 de la LIS).
La deducción de 12.000 euros por incremento de plantilla se aplica cuando la discapacidad es igual o superior al 65%. La normativa no distingue entre discapacidad física, sensorial o psíquica, pero exige que el grado sea igual o superior al 65% para acceder a este importe. Por tanto, una discapacidad psíquica del 33% no permite acceder a la deducción del apartado 2.
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