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A query was raised regarding whether Supreme Court Ruling 992/2018 affects the equivalence of pensioners with permanent incapacity to a 33% disability degree. The Directorate-General for Taxes (DGT) ruled that said judgment does not affect Personal Income Tax (IRPF), as this equivalence stems directly from the Tax Law itself.
Question posed: Whether a person who has been granted the right to receive a pension for total permanent disability is considered, for tax purposes, to have an accredited degree of disability equal to or greater than 33%, taking into account the provisions of Supreme Court Judgment 992/2018 of November 29, 2018, and others of the same date.
The equivalence between the degree of disability and permanent disability pensions does not derive from the General Law on the Rights of Persons with Disabilities, but from the Personal Income Tax Law itself. Therefore, Article 60.3 of Law 35/2006 is fully valid. Social Security pensioners with a pension for total, absolute, or severe disability are considered to have an accredited degree of disability equal to or greater than 33%. This consideration is valid for the calculation of withholdings and other tax effects.
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