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Practical manual for Income Tax 2022.

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 pensioners of passive classes who have been granted a retirement pension due to permanent incapacity for service or disability.

Likewise, a degree of disability equal to or greater than 65% will be considered accredited:

  • In the case of persons whose incapacity has been declared by virtue of judicial resolutions prior to Law 8/2021 (unless a new judicial resolution has been issued replacing them with new measures adapted to Law 8/2021).

  • In the case of persons with disabilities for whom representative guardianship has been established by virtue of judicial resolutions issued after the entry into force of Law 8/2021 (both in judicial resolutions relating to cases of new situations, and in judicial resolutions issued in substitution of other resolutions prior to said Law 8/2021).

    Please note that, as of September 3, 2021, the date of entry into force of Law 8/2021, of June 2, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, the judicial incapacity disappears and, consequently, the figure of the incapable person, being replaced by a judicial resolution that determines the acts for which the person with a disability requires support for the exercise of his or her legal capacity.

    This disappearance affects article 60.3 of the Personal Income Tax Law and, in the same sense, article 72.1 of its Regulations, regarding the way of proving a degree of disability equal to or greater than 65%.

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 IRPF 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.