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A taxpayer has enquired about the application of the disability reduction for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that this reduction can be applied if the individual is an active worker and holds the required degree of disability on any day during the tax period.
Cuestión planteada Aplicación de la reducción por trabajador activo discapacitado.
Para aplicar la reducción del artículo 20.3 de la Ley del Impuesto, deben concurrir simultáneamente en cualquier día del periodo impositivo: ser trabajador en activo y tener el grado de discapacidad exigido. El concepto de trabajador activo requiere la prestación efectiva de servicios retribuidos por cuenta ajena. El grado de discapacidad debe acreditarse según lo previsto en el artículo 72 del Reglamento del Impuesto.
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