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The taxpayer asks how to prove that their children, who have a degree of disability and severe dependency, require assistance from third parties for the disability minimum in the Personal Income Tax (IRPF). The DGT responds that such proof must be provided through certificates or resolutions from IMSERSO or the competent bodies of the Autonomous Communities regarding the assessment of disabilities.
Question posed: Method of proving, for the purposes of applying the minimum for descendants in the IRPF tax return, that their children require assistance from third parties.
To prove the need for assistance from third parties, a certificate or resolution issued by IMSERSO or the competent body of the Autonomous Community regarding the assessment of disabilities is required, based on the report of the Assessment and Orientation Teams. The assessment scale for dependency situations under Law 39/2006 does not meet the accreditation requirements of Article 72 of the RIRPF.
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