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A taxpayer inquired whether transitioning from a disability pension to a retirement pension maintains their status as a person with a disability for income tax withholding purposes. The Directorate General for Taxes (DGT) ruled that a retirement pension does not serve as proof of the degree of disability and that the relevant certificate must be presented.
Cuestión planteada Si tiene la consideración de persona con discapacidad a los efectos del Impuesto sobre la Renta de las Personas Físicas, en cuanto al cálculo de retenciones se refiere.
El hecho de percibir una pensión de jubilación no acredita, a efectos del IRPF, un grado de discapacidad igual o superior al 33 por ciento. Para tener derecho al mínimo personal por discapacidad, el contribuyente debe acreditar dicho grado mediante certificado o resolución expedido por el IMSERSO o el órgano competente de la Comunidad Autónoma. Si no se acredita mediante dicho procedimiento, no se podrá aplicar el mínimo por discapacidad ni repercutirá en el cálculo de las retenciones.
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