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V3019-21 3 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo personal por discapacidad

Receiving a retirement pension does not, in itself, prove disability status

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.

The question raised

Whether one is considered a person with a disability for Personal Income Tax purposes regarding the calculation of withholdings.

The DGT's ruling

The receipt of a retirement pension does not prove, for Personal Income Tax purposes, a degree of disability equal to or greater than 33 percent. To be entitled to the personal minimum for disability, the taxpayer must prove said degree by means of a certificate or resolution issued by IMSERSO or the competent body of the Autonomous Community. If it is not proven through said procedure, the disability minimum may not be applied, nor will it affect the calculation of withholdings.

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