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V1086-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Higher deductible expenses available for active workers with disabilities if requirements are met

The inquirer asks what amount of prior net income must be declared to apply the increase in deductible expenses due to disability. The DGT responds that, if requirements are met, they must declare the full income from their active employment minus deductible expenses related to that income and the proportional part of other expenses.

In 6 key points

How it affects those involved

This ruling clarifies the calculation method for applying disability-related tax deductions on employment income, ensuring correct reporting of net income.

Lifecycle

2019-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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