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V2870-15 5 October 2015 · 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 a person receiving a permanent total disability pension from the Social Security system can prove their status as a person with a disability. The DGT responds that said pension is sufficient to prove 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

For the application of the reduction in respect of the disability minimum, the provisions of Article 72 of the IRPF Regulations must be met. In this case, the receipt of a permanent total disability pension from the General Social Security Regime sufficiently proves a degree of disability equal to or greater than 33 percent.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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