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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.
Cuestión planteada Si puede aplicar lo previsto en el apartado 2 del artículo 19 de la Ley 35/2006, para personas con discapacidad que obtengan rendimientos del trabajo como trabajadores activos, por las retribuciones pagadas por la empresa durante su baja por incapacidad temporal.
Para aplicar el incremento de gasto deducible de 7.750 euros, se requiere ser trabajador en activo y tener el grado de discapacidad exigido. Se considera trabajador activo a quien percibe rendimientos del trabajo por la prestación efectiva de servicios, equiparándose a este concepto a las personas que perciben una prestación por incapacidad laboral transitoria. Si se cumplen ambos requisitos en cualquier día del periodo impositivo, se puede aplicar el beneficio fiscal.
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