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V4546-16 20 October 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · grado de minusvalía

Social services dependency resolutions cannot be used to certify disability

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.

The question raised

Whether it is possible to apply in this case, at least the minimum degree of 33 percent disability, for Personal Income Tax (IRPF) purposes, allowing for the corresponding tax benefits to be obtained even in the absence of the percentage disability declaration issued by the Junta de Andalucía.

The DGT's ruling

The degree of disability must be proven by means of a certificate or resolution issued by the competent body of the Autonomous Communities regarding the assessment of disabilities. A resolution recognizing a degree of dependency does not, in principle, imply that it can be equated to a degree of disability equal to or greater than 33% or 65%. The resolution from the aforementioned Regional Ministry pertains to the field of social services and not to the assessment of disabilities.

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