Skip to content
V1745-14 ·4 July 2014 ·consulta-vinculante Medium impact
Tax

Disability tax reduction requires active employment status

A query was raised regarding whether a pensioner with a 33% disability rating can apply for the tax reduction for disabled active workers. The Directorate General of Taxes (DGT) ruled that to qualify for this reduction, one must hold the status of an active worker for at least one day during the tax period.

In 5 key points

How it affects those involved

This ruling clarifies that disability-related tax relief for active workers is strictly contingent upon having an employment relationship during the relevant tax year, excluding those who are solely pensioners.

Lifecycle

2014-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact