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A query was raised regarding whether a Grade II, Level 2 dependency resolution issued by the Junta de Andalucía is sufficient to certify a disability of 33% or higher for Personal Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) ruled that such a resolution does not equate the status of dependency with the required degree of disability.
Cuestión planteada -Si se puede aplicar en este caso, al menos el grado mínimo del 33 por ciento de minusvalía, a efectos de IRPF, pudiendo obtener los beneficios fiscales correspondientes aunque se carezca de la declaración porcentual de minusvalía emitida por la Junta de Andalucía.
El grado de minusvalía debe acreditarse mediante certificado o resolución expedido por el órgano competente de las Comunidades Autónomas en materia de valoración de las incapacidades. La resolución que reconoce un grado de dependencia no supone, en principio, que se pueda equiparar con un grado de minusvalía igual o superior al 33% o al 65%. La resolución de la Consejería mencionada pertenece al ámbito de servicios sociales y no al de valoración de incapacidades.
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