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New guides on the latest Spanish tax and immigration developments.
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The inquirer asks whether they can apply the increased deductible expenses for disability in their Personal Income Tax (IRPF) while on temporary incapacity for work. The Directorate General for Taxes (DGT) responds that to apply this benefit, one must be an active worker, which requires the effective provision of remunerated services under an employment contract.
The tax team reviews your specific situation.
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