Definition and accreditation of the degree of disability
Who is considered as having a disability for the purposes of personal income tax and how should they prove it?
Accreditation of the degree of disability
You will have to prove the degree of disability, the need for help from third parties or reduced mobility with a certificate issued by IMSERSO or by the competent body of the Autonomous Community.
However, it is considered that you have a proven degree of disability:
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Equal to or greater than 33% if:
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You receive a Social Security pension for total, absolute or severe permanent disability.
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You receive a pension for retirement due to permanent disability for service or uselessness.
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Equal or greater than 65% if your disability has been judicially declared in civil order, even if you do not reach that degree. After the reform of the Civil Code, judicial incapacitation extends to civil judicial resolutions that establish representative guardianship of people with disabilities.
However, in those cases in which your specific circumstances justify it, you may prove the status of a person with a disability by any means of proof admitted by law.