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V1346-14 ·20 May 2014 ·consulta-vinculante Medium impact
Tax

Receipt of temporary disability benefits prevents application of active worker disability reduction

The inquirer asks whether they can apply the disability reduction for active workers after being awarded a 65% degree of disability. The DGT rules that, as they are receiving temporary incapacity benefits, they do not hold the status of an active worker.

In 6 key points

How it affects those involved

Individuals receiving temporary disability benefits may be ineligible for specific tax reductions reserved exclusively for active workers, even if they meet the required disability percentage.

Lifecycle

2014-05-20PublishedPublished 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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