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V3977-15 15 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Disability allowance for descendants may be applied if a disability degree of 33% or higher is proven

A taxpayer inquired whether a dependency resolution for their daughter allows for the application of the disability allowance for descendants. The Directorate-General for Taxes (DGT) ruled that for this purpose, a degree of disability must be certified by the competent body for incapacity assessments, rather than through social services dependency resolutions.

The question raised

Accreditation of the status of a person with a disability for the purposes of applying the minimum amount for descendants with disabilities.

The DGT's ruling

To apply the reduction for the minimum amount for disability, the provisions of Article 72 of the IRPF Regulations must be met. The degree of disability must be proven by means of a certificate or resolution from the competent body of the Autonomous Communities regarding the assessment of disabilities. The dependency resolution does not equate to the degree of disability nor does it comply with the means of accreditation required by the Tax Regulations.

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