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V1547-21 ·24 May 2021 ·consulta-vinculante Medium impact
Tax

Increased deductible expenses for disability may apply if the requirement of being an active worker is met

A taxpayer with a 33% disability rating and a working partner in a labour company asks whether they can apply the increased deductible expense for disability in their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) indicates that to apply this benefit, it is necessary to be an active worker and have the degree of disability officially certified.

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2021-05-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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