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V0070-21 22 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · trabajador en activo

Increment in deductible expenses applicable to active workers with disability even during temporary incapacity

The DGT responds that individuals receiving temporary disability income are considered active workers and may apply the deductible benefit proportionally to the days the conditions are met.

The question raised

Question posed: What is the amount of prior net income that must be entered in the additional data section of the 2020 Personal Income Tax return, in relation to active workers with disabilities, where it expressly states "Indicate the amount of prior net income obtained as an active worker with a disability".

The DGT's ruling

To apply the increase in deductible expenses, it is required to be an active worker and to have the required degree of disability on any day during the tax period. The condition of being an active worker does not require regularity and allows for the equivalence of persons in temporary incapacity for work with active workers. The increase shall be applied in the proportional part corresponding to the number of days in the year in which both requirements concur simultaneously. The prior net income for the expense limit shall include income from the effective provision of services and benefits for temporary incapacity.

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