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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.
Cuestión planteada Cual es el importe de rendimiento neto previo que tiene que consignar en el apartado de datos adicionales de su declaración de IRPF de 2020, en relación a los trabajadores activos con discapacidad, donde se dice expresamente "Indique el importe de rendimiento neto previo obtenido como trabajador en activo con discapacidad".
Para aplicar el incremento de gasto deducible del artículo 19.2.f) de la LIRPF, se requiere ser trabajador en activo y tener el grado de discapacidad exigido. La condición de trabajador activo no exige habitualidad, bastando con la prestación efectiva de servicios por cuenta ajena durante al menos un día. Asimismo, las personas que perciben una prestación por incapacidad laboral transitoria se equiparan a trabajadores activos. El beneficio se aplicará en la parte proporcional a los días del periodo impositivo en que concurran ambos requisitos.
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