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V1373-14 ·21 May 2014 ·consulta-vinculante Medium impact
Tax

Disability tax reduction may apply if active worker status is held on any day of the year

A pensioner with a 40% disability queried whether they could apply the active worker reduction after performing sporadic work. The DGT ruled that this is possible provided the requirements for active worker status and the disability degree are met at some point during the tax period.

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2014-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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