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V3065-19 31 October 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción por discapacidad

State disability tax relief may apply to Inheritance Tax if established thresholds are met

An heir with a 57% disability queried whether they could apply for an exemption following the death of their father, who had an 80% disability. The DGT clarified that it can only provide information regarding state-level reductions and not those specific to the regulations of the Region of Murcia.

The question raised

Tax exemption of the heir.

The DGT's ruling

In mortis causa acquisitions, a reduction of 47,858.59 euros is applied to persons with a degree of disability equal to or greater than 33% and less than 65%. For those who certify a degree equal to or greater than 65%, the reduction shall be 150,253.03 euros. The DGT cannot provide information regarding specific reductions or tax allowances of the Autonomous Community of Murcia.

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