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A disabled pensioner working for a company in which they hold a 50% stake has enquired whether they can apply for the active worker reduction. The Directorate-General for Taxes (DGT) has ruled that, because the shareholding is equal to or greater than 50%, no employment relationship exists under the Statute of Self-Employed Workers, thereby preventing the reduction.
Cuestión planteada Aplicación de la reducción por trabajador activo discapacitado.
Para aplicar la reducción por trabajador activo, se debe ser trabajador en activo, lo que exige la prestación efectiva de servicios retribuidos por cuenta ajena dentro de la organización de otra persona. Sin embargo, en socios con una participación en una sociedad mercantil de capital igual o superior al 50%, se considera que no existe relación laboral según el artículo 1.2.c de la Ley 20/2007. Por tanto, este supuesto excluye la posibilidad de aplicar la reducción del artículo 20.3 de la Ley del IRPF.
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