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V2766-18 24 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Disability certificate or specific pension recognition required to claim disability tax allowance

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.

The question raised

Whether there exists any situation in which, despite not having any degree of disability recognized by either Imserso or the competent body of the Autonomous Community, one may be considered to have a degree of disability equal to or greater than 33% for Personal Income Tax purposes.

The DGT's ruling

To certify the status of a person with a disability for Personal Income Tax purposes, one must possess a certificate or resolution from the Institute of Migrations and Social Services or from the competent body of the Autonomous Community. Notwithstanding, a degree equal to or greater than 33% is considered proven for Social Security pensioners with a pension for total, absolute, or severe permanent disability, and for civil servants with a retirement or withdrawal pension due to permanent disability. Likewise, a degree equal to or greater than 65% is considered when the disability is judicially declared.

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