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Specific manual for people with disabilities

People with disabilities

Regulations: Art. 72 Regulation Personal Income Tax .

People with disabilities are considered, for the purposes of Personal Income Tax , taxpayers who prove a degree of disability equal to or greater than 33%.

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 .

Regarding the regulation of the procedure for the recognition, declaration and qualification of the degree of disability, Royal Decree 1971/1999, of December 23, was applied until April 19, 2023, and from that date on, Royal Decree 888/2022. , of October 18 ( BOE of October 20), which came into force six months after its publication in BOE .

Taxpayers who prior to April 20, 2023 , had a recognized degree of disability equal to or greater than 33% in accordance with the procedure established in Royal Decree 1723/1981, of 24 July, or in Royal Decree 1971/1999, of December 23, will not require new recognition. When the review of said valuations is carried out, ex officio or at the request of a party, that is when the provisions of the new Royal Decree 888/2022 will be applied. See in this regard the first transitional provision of the aforementioned Royal Decree 888/2022.

However, a degree of disability equal to or greater than 33% 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% will be considered accredited:

  • In the case of people whose incapacity has been declared by virtue of judicial resolutions prior to Law 8/2021 (as long as a new judicial resolution has not been issued that would replace them with new measures adapted to Law 8/2021).

  • In the case of people 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, as well as in resolutions judicial decisions issued to replace 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, judicial incapacitation disappears and, consequently, the figure of the incapacitated person, being replaced by a judicial resolution that determines the acts for the that the person with a disability requires support to exercise their 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 accrediting a degree of disability equal to or greater than 65%.

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 Orientation 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 Regulation and, therefore, does not accredit this.