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V1449-23 ·26 May 2023 ·consulta-vinculante Medium impact
Tax

Reduction for economic activities may apply if temporary disability benefits are below €4,000

A self-employed worker enquired whether receiving income from a mutual insurance company due to temporary disability would prevent her from applying the reduction under Article 32.2.1º of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that, as these are Social Security benefits for temporary disability, they do not prevent the reduction provided they do not exceed €4,000 per year.

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2023-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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