Accreditation of the disability, the need for help from third parties or the existence of mobility difficulties

Regulations: Art. 72 Regulation Personal Income Tax .

For the purposes of Personal Income Tax , taxpayers are considered to be disabled if they prove a degree of disability equal to or greater than 33%.

The degree of disability must be accredited by a certificate or resolution issued by the Institute of Migration and Social Services ( IMSERSO ) or the competent body of the Autonomous Communities. Royal Decree 1971/1999, of December 23, ( BOE of January 26, 2000), regulates the procedure for the recognition, declaration and qualification of the degree of disability.

However, a degree of disability equal to or greater than 33% will be considered affected in the case of Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability and in the case of passive class pensioners who have been granted a retirement pension due to permanent disability for service or disability. Likewise, a degree of disability equal to or greater than 65% will be considered proven in the case of persons whose disability is judicially declared by the procedure provided for in the Civil Procedure Law, even if it does not reach said degree.

The need for assistance from third parties to travel to or from work, or reduced mobility to use public transport, must be accredited by a certificate or resolution from IMSERSO or the competent body of the Autonomous Communities in matters of disability assessment, based on the opinion issued by the Assessment and Guidance Teams dependent on them.

The recognition of one of the degrees of dependency contemplated in article 26.1 of Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for People in Situations of Dependency, corresponds to another area of competence that does not respond to the requirements of article 72 of the Regulation of the Personal Income Tax and, therefore, does not accredit this.

Note: Royal Decree 1856/2009, of December 4, modified Royal Decree 1971/1999, of December 23, on the Procedure for the recognition, declaration and qualification of the degree of disability and, in accordance with the provisions of the Eighth Additional Provision of Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for People in Situations of Dependency and in the new classification of the World Health Organization, "International Classification of Functioning, Disability and Health" ( CIF -2001), carries out terminological and conceptual updates by replacing the references that were included in the term "disability" with the term "disability", the term "disabled" and "people with disabilities" with the term "people with disabilities" and the term "degree of disability" with "degree of "disability". To this end, a second Additional Provision entitled "Terminological and conceptual update" is incorporated into Royal Decree 1971/1999.