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V5390-16 21 December 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · persona con discapacidad

Receiving a non-contributory invalidity benefit does not prove a 65% disability degree for Income Tax purposes

A query was raised regarding whether receiving a non-contributory invalidity benefit serves as proof of a 65% disability degree. The Directorate General of Taxes (DGT) ruled that it does not, as the status of a person with a disability for Income Tax purposes must be established following the procedures set out in Article 72 of the RIRPF.

The question raised

Whether a degree of disability equal to 65 percent can be considered proven by the fact of receiving a non-contributory invalidity benefit.

The DGT's ruling

To prove the status of a person with a disability for Personal Income Tax (IRPF) purposes, one must possess a certificate or resolution from the Institute of Migrations and Social Services or the competent body of the Autonomous Community. Article 72 of the RIRPF only considers disability proven in Social Security pensioners with a permanent disability pension or in cases of judicial declaration. Therefore, receiving a non-contributory invalidity benefit does not prove the degree of disability for tax purposes.

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