Definition

For the purposes of IRPF , taxpayers who prove a degree of disability equal to or greater than 33% are considered to be persons with disabilities.

In particular, a degree of disability equal to or greater than 33% will be considered accredited 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 for permanent disability for service or uselessness. Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity is declared judicially, even if it does not reach said degree.