Definition

For the purposes of Personal Income Tax , taxpayers who prove a degree of disability equal to or greater than 33% are considered people 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 a recognized permanent total, absolute or major disability pension and in the case of passive class pensioners. 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 disability is declared judicially, even if they do not reach said degree.