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A worker who received only temporary disability benefits (ILT) throughout 2020 inquired whether they could claim the increased deductible for active disabled workers. The DGT confirms that yes, such workers are considered active workers.
Cuestión planteada En el caso de un trabajador por cuenta ajena, con contrato de trabajo indefinido, que durante el ejercicio 2020 ha estado todo el año de baja, situación de incapacidad laboral transitoria -ILT- (los 365 días del año), y percibiendo únicamente en el año rendimientos del trabajo por ILT, se cuestiona si puede aplicar en su declaración de IRPF de 2020, el incremento de gasto deducible por trabajador activo discapacitado previsto en el artículo 19.2 de la LIRPF, teniendo en cuenta lo establecido en la sentencia Nº 1381/2020, de 22 de Octubre de 2020, del Tribunal Supremo.
Las personas que perciben una prestación por incapacidad laboral transitoria pueden equipararse a los trabajadores activos a efectos de la reducción prevista en el artículo 19.2 de la LIRPF. Para aplicar este incremento de gasto deducible, el contribuyente debe ser considerado trabajador activo en algún día del período impositivo y acreditar el grado de discapacidad exigido. La condición de trabajador activo se cumple si se perciben rendimientos del trabajo como consecuencia de la prestación efectiva de servicios por cuenta ajena.
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