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V0661-14 ·11 March 2014 ·consulta-vinculante Medium impact
Tax

Disability tax reduction may apply if active worker status is held at any point during the year

A pensioner with a 58% disability queried whether they could apply the tax reduction for disabled active workers after having worked in 2013. The Directorate General of Taxes (DGT) ruled that the reduction is applicable provided the requirements for active worker status and the required degree of disability are met.

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2014-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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