Back to index
V0719-20 6 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Deductible expense reduction for active workers with disabilities may apply if requirements are met

A pensioner with a disability who works for several months a year has enquired whether they can tick the box for 'active worker with a disability' on their Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) has ruled that this reduction can be applied provided the individual simultaneously meets the requirements of being an active worker and holding the required degree of disability.

The question raised

Whether they may check the corresponding box in their Personal Income Tax return for "active worker with a disability".

The DGT's ruling

To apply the reduction as deductible expenses, the taxpayer must be an active worker and have the degree of disability accredited according to the RIRPF. An active worker is understood to be someone who receives income from the effective provision of services remunerated by employment. If the requirements are met, the amount of the increase will depend on the gross yield linked exclusively to employment.

Book your free first meeting