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V3757-15 26 November 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción por discapacidad

No automatic equivalence between dependency recognition and disability status for Inheritance and Gift Tax reductions

A query was raised regarding whether a recognition of moderate dependency is sufficient to apply the disability reduction in Inheritance and Gift Tax. The DGT ruled that there is no automatic equivalence between a state of dependency and the formal recognition of a disability.

The question raised

Whether the recognition of Grade I, Level 2, of moderate dependency is sufficient to consider the disability proven for the purposes of Inheritance and Gift Tax.

The DGT's ruling

There is no automatic assimilation between the status of dependency and the recognition of a specific degree of disability. To apply the reduction provided in Article 20.2.a) of Law 29/1987, the recognition of the disability must be obtained in accordance with the procedure established in Law 13/1982 and Royal Decree 1971/1999. The taxpayer must prove the occurrence of the disability through the established means, with the resolution of the competent body being one of them, but not the only one.

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