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V1839-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

The increase in deductible expenses for disability may be applied in the 2024 tax year if the condition of active worker is met

The DGT confirms that the deduction can only be applied for 2024, provided the individual is an active worker and has a recognised disability.

In 6 key points

How it affects those involved

The deduction is only available for 2024 and requires both active employment status and an officially recognised disability.

Lifecycle

2025-10-13PublishedPublished 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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