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V2795-18 ·25 October 2018 ·consulta-vinculante Medium impact
Tax

Passive class pensioners ineligible for disability expense deductions reserved for active workers

A taxpayer queried whether, as a recipient of a passive class pension, they could apply the increased disability expense deduction reserved for active workers. The Directorate General for Taxes (DGT) ruled that this benefit requires active worker status, which implies the actual provision of remunerated services under an employment relationship.

In 6 key points

How it affects those involved

This ruling clarifies that passive class pensioners cannot access specific tax deductions for disability expenses that are strictly contingent upon being an active employee.

Lifecycle

2018-10-25PublishedPublished 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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