Doctrine by topic · DGT Observatory

Degree of Disability: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 34 rulings · 2014–2025

Current position

Disability must be proven with a degree equal to or greater than 33% through a certificate or resolution from the competent body of the Autonomous Community regarding disability assessment. Dependency resolutions do not equate to the degree of disability nor do they meet the means of accreditation required by the IRPF (Personal Income Tax) Regulations. For the reduction under article 20.3 of the LIRPF (Personal Income Tax Law), it is required to simultaneously meet the condition of being an active worker and the degree of disability.

The DGT's position remains constant in requiring disability to be proven via the certificate from the competent regional body. It has been systematically reiterated that dependency resolutions are not valid for proving the degree of disability required by the Tax Regulations. The doctrine is uniform in distinguishing the assessment of social services from the assessment of disabilities for tax purposes.

Turning points

  1. V3977-15

    Establishes that the dependency resolution does not equate to the degree of disability nor meets the means of accreditation required by the Regulations.

  2. V0730-18

    Specifies that judicially declared incapacity refers exclusively to the civil legal system and excludes resolutions from social law courts.

Analysis based on 33 of 34 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1370-25 21 Jul 2025

Grade II dependency does not establish disability status for IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por discapacidadgrado de minusvalíagrado de dependenciapensión de incapacidad permanentevaloración de discapacidades LIRPF — Ley 35/2006 del IRPF art. 60RIRPF — RD 439/2007, Reglamento del IRPF art. 72
Affects CompanyExpat · Non-residentIndividual
V0915-25 26 May 2025

Inapplicability of disability minimum in 2024 IRPF declaration

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por discapacidadincapacidad permanentefecha de devengoacreditación de discapacidadpensionista de la seguridad social LIRPF — Ley 35/2006 del IRPF art. 60LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual
V1503-24 18 Jun 2024

Income tax returns may be rectified if disability certificates have retroactive effect

SG de Impuestos sobre la Renta de las Personas Físicas
certificado de discapacidadrectificación de autoliquidaciónefectos retroactivosingresos indebidosgrado de minusvalía RIRPF — RD 439/2007, Reglamento del IRPF art. 72RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 126
Affects CompanyExpat · Non-residentIndividual
V1675-22 14 Jul 2022

Deduction for spouse with disability possible with foreign public pension

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por discapacidadcónyuge no separado legalmenterentas anualesrégimen de previsión socialpensión extranjera LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V1011-19 9 May 2019

Refund of undue payments may be requested if a disability certificate has retroactive effect

SG de Impuestos sobre la Renta de las Personas Físicas
discapacidadgrado de minusvalíarectificación de autoliquidacióndevolución por ingresos indebidosefectos retroactivos RIRPF — RD 439/2007, Reglamento del IRPF art. 72RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 126
Affects CompanyExpat · Non-residentIndividual
V3293-17 27 Dec 2017

Increased deductible expenses for disability may apply to active workers

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajogastos deduciblestrabajador en activodiscapacidadgrado de minusvalía LIRPF — Ley 35/2006 del IRPF art. 19.2.fRIRPF — RD 439/2007, Reglamento del IRPF art. 72
Affects CompanyExpat · Non-residentIndividual

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