Accreditation of the disability, the need for help from third parties or the existence of mobility difficulties
Regulations: Art. 72 Regulation Personal Income Tax .
Taxpayers who prove a degree of disability equal to or greater than 33 percent are considered to be people with disabilities, for the purposes of Personal Income Tax , .
The degree of disability must be accredited by means of 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 percent will be considered affected in the case of Social Security pensioners who have a recognized permanent total, absolute or severe disability pension and in the case of pensioners from passive classes who have a recognized retirement or retirement pension due to permanent incapacity for service or uselessness. Likewise, a degree of disability equal to or greater than 65 percent will be considered accredited, in the case of people whose disability is judicially declared by the procedure provided for in the Civil Procedure Law, even if said degree is not reached.
The need for help from third parties to travel to your workplace or to perform it, or reduced mobility to use collective means of transportation, must be accredited by means of a certificate or resolution of the IMSERSO or the competent body of the Autonomous Communities in matters of assessment of disabilities, 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 a situation of dependency, corresponds to another area of competence that does not responds to the requirements of article 72 of the Personal Income Tax Regulations 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 a Situation of Dependency and in the new classification of the World Health Organization, "International Classification of Functioning, Disability and of Health" ( CIF -2001), carries out terminological and conceptual updates, replacing the references that were included to the term "handicap" with the term "disability", to the term "handicapped" and "disabled people" by the term "disabled people" and the term "degree of disability" by "degree of disability". To this end, a second Additional Provision entitled "Terminological and conceptual update" is incorporated into Royal Decree 1971/1999.