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V2226-15 ·16 July 2015 ·consulta-vinculante Medium impact
Tax

The reduction of 3,264 euros may be applied if one is an active worker with a disability

A taxpayer with a 33% disability asks about the application of the reduction for disabled active workers. The DGT clarifies that it may be applied if the requirements of disability and active worker status are met on any day during the tax period.

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Lifecycle

2015-07-16PublishedPublished 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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