The Supreme opens the door to apply the minimum for disability in personal income tax, accrediting it through medical reports or other means
The Supreme Court (TS) has established that it is possible to apply the tax exemption for disability in the IRPF provided that it is accredited by any means, not only through a certificate issued by the IMSERSO or the competent body of the autonomous community, thus giving the right to the family of a woman already deceased who provided medical reports.
The Supreme Court explains that, although these certificates are the most effective way to prove invalidity and graduation, it is not the only one, so other means of proof cannot be ruled out.
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