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V0635-16 16 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Deductible expense increase of up to €7,750 available for workers with disabilities

A taxpayer receiving a total permanent disability pension while remaining in active employment has enquired whether they can apply the reduction in deductible expenses for persons with disabilities. The Directorate General for Taxes (DGT) has confirmed that this is possible, provided the individual meets the requirements of being an active worker and provides proof of their degree of disability.

The question raised

Application of the provisions in section 2 of article 19 of Law 35/2006, for persons with disabilities who obtain income from employment as active workers.

The DGT's ruling

To apply the reduction of deductible expenses for disability, the taxpayer must be an active worker and certify their degree of disability in accordance with the IRPF Regulations. The increase in the amount of 2,000 euros shall be 3,500 euros for persons with disabilities, or 7,750 euros if they certify reduced mobility, the need for third-party assistance, or a degree of disability equal to or greater than 65 percent. In the case of pensioners with total permanent disability, a degree of disability equal to or greater than 33 percent is considered certified.

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