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A query was raised regarding whether a disability degree of 33% or higher can be proven for Income Tax (IRPF) purposes without a certificate from Imserso or a Regional Government. The DGT ruled that accreditation must be provided through certificates issued by competent authorities or via the recognition of certain incapacity pensions.
Cuestión planteada Si existe alguna situación en que no teniendo reconocido ningún grado de discapacidad ni por el Imserso ni por el órgano competente de la Comunidad Autónoma, se puede considerar que se tiene un grado de discapacidad igual o superior al 33% en el Impuesto sobre la Renta de las Personas Físicas.
Para acreditar la condición de persona con discapacidad en el IRPF, se debe contar con el certificado o resolución del Instituto de Migraciones y Servicios Sociales o del órgano competente de la Comunidad Autónoma. No obstante, se considera acreditado un grado igual o superior al 33% a los pensionistas de la Seguridad Social con pensión de incapacidad permanente total, absoluta o gran invalidez, y a los de clases pasivas con pensión de jubilación o retiro por incapacidad permanente. Asimismo, se considera un grado igual o superior al 65% cuando la incapacidad sea declarada judicialmente.
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