Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
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 para la aplicación de la reducción prevista en el artículo 19.2 de la LIRPF. Para ello, el contribuyente debe cumplir simultáneamente con la condición de trabajador activo y acreditar el grado de discapacidad exigido. La consideración de trabajador activo se mantiene si se perciben rendimientos del trabajo como consecuencia de la prestación efectiva de servicios por cuenta ajena, integrando la ILT en este concepto según la jurisprudencia del Tribunal Supremo.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.