Análisis de las exenciones en el Impuesto sobre la Renta de las Personas Físicas para sujetos pasivos con discapacidad, en situación de dependencia o con incapacidad permanente absoluta o gran invalidez

Abstract

Tax law gives special protection to people who suffer from physical, mental and sensory impairment in order to offset the costs associated with their personal circumstances which undermine their economic capacity. This protective action unfolds through tax benefits, appropriate tool for leveling the duty to contribute. In order to grant the exemptions provided, the Personal Income Tax Law distinguishes among disabled person, dependent person and a person with absolute permanent disability or severe disability. To this end, the substantive law must clarify the terminology and introduce equivalence criteria among these terms. This interpretive analysis will help us to study in depth the scope of the exemptions from the material point of view. In addition, it will avoid possible duplication or overlapping of procedures to be performed by taxpayers.