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A taxpayer is inquiring which section to select in their personal income tax (IRPF) return when holding a disability certificate of 34% with reduced mobility. The DGT clarifies that they must select the option covering disability between 33% and 65% with reduced mobility.
Cuestión planteada Apartado a consignar en la declaración del Impuesto sobre la Renta de las Personas Físicas, en lo referente al grado de discapacidad.
En la declaración del IRPF, si el declarante o su cónyuge tiene discapacidad, debe indicar el grado seleccionando la clave correspondiente. Para un grado de discapacidad igual o superior al 33% e inferior al 65% con movilidad reducida, corresponde la clave número 2.
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