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V0069-21 22 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Increment in deductible expenses applicable during temporary disability leave

The inquiry asks whether a person with a disability can claim the increased deductible for expenses while being on temporary disability leave. The DGT confirms that yes, as someone receiving temporary disability benefits is considered an active worker.

The question raised

Question posed: Whether the provisions of paragraph 2 of Article 19 of Law 35/2006 may be applied to persons with disabilities who obtain income from employment as active workers, regarding the remuneration paid by the company during their temporary incapacity leave.

The DGT's ruling

To apply the increase in deductible expenses of 7,750 euros, it is required to be an active worker and have the required degree of disability. The status of active worker is maintained during the period of temporary incapacity for work, as these benefits are considered income from employment. Therefore, if both requirements are met on any day of the tax period, the tax benefit may be applied.

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