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V2783-14 15 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · persona con discapacidad

The permanent total disability pension proves the status of a person with a disability

A query is made as to whether the receipt of a permanent total disability pension from the Social Security system allows for the proof of the status of a person with a disability. The DGT responds that such a situation sufficiently proves a degree of disability equal to or greater than 33 percent.

The question raised

Question posed: Accreditation of the status of a person with a disability.

The DGT's ruling

To prove a degree of disability equal to or greater than 33 percent, a certificate or resolution from the competent authority is required. Notwithstanding, said degree is considered proven in the case of Social Security pensioners who have a recognized pension for permanent total disability, absolute disability, or severe invalidity. Therefore, the receipt of a permanent total disability pension proves the status of a person with a disability.

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