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The inquiry examines whether a Supreme Court ruling invalidates the equivalence between incapacity pensions and a 33% disability rating for IRPF tax purposes. The Directorate General of Taxes (DGT) clarifies that IRPF regulations are autonomous and remain unaffected by said ruling.
Cuestión planteada Si la Sentencia 992/2018 del Tribunal Supremo, de 29 de noviembre de 2018, y otras de la misma fecha, implican la invalidez del artículo 60.3 de la Ley del Impuesto a efectos del referido cálculo de retenciones en los casos de las citadas pensiones.
El artículo 60.3 de la Ley del IRPF es una norma autónoma al texto refundido de la Ley General de derechos de las personas con discapacidad. Por tanto, la sentencia del Tribunal Supremo sobre el exceso de delegación legislativa en dicho texto no afecta a la equiparación de los pensionistas de la Seguridad Social o Clases Pasivas con discapacidad del 33%. Se mantiene la plena validez de este precepto para el cálculo de retenciones y otros efectos del impuesto.
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