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V1726-20 ·2 June 2020 ·consulta-vinculante Medium impact
Tax

Increased deductible expenses for disability may apply if reservists perform effective services

A reservist with a disability has enquired whether they can apply the disability expense reduction available to active workers. The Directorate-General for Taxes (DGT) has ruled that this depends on whether the individual performs effective services under an employment relationship.

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2020-06-02PublishedPublished 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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