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V1062-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Increase in disability-related deductible expenses requires status as an external worker

The consultant, with 40% disability and total permanent incapacity pension, works as an independent lawyer. The DGT states that the increase in deductible expenses for disabled active workers cannot be applied because the condition of an external worker is not met.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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