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A consultant on early retirement with a disability inquired whether they could apply the reduction in deductible expenses for active workers with disabilities. The Directorate General for Taxes (DGT) ruled that this is not possible because early retirement does not meet the requirement of being an active worker.
Cuestión planteada Consideración de la situación laboral del consultante en lo que afecta al cálculo de retenciones, en el sentido de si es posible que a una persona en situación de "prejubilación" pueda, a efectos fiscales, tratársele como trabajador en activo.
Para aplicar el incremento de gastos deducibles por discapacidad del artículo 19.2.f) de la LIRPF, es necesario ser trabajador en activo. Se entiende por trabajador en activo a quien percibe rentas por la prestación efectiva de servicios retribuidos por cuenta ajena bajo la organización de un empleador. Al estar en situación de prejubilación, no se cumple este requisito y no se tiene derecho al incremento del gasto.
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