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A taxpayer with a 33% disability asks whether they can apply the disability reduction to their Personal Income Tax (IRPF) after having worked for part of the year prior to retirement. The Directorate General of Taxes (DGT) confirms this is possible, provided the requirements of being an active worker and holding the disability status are met at some point during the tax period.
Cuestión planteada Si puede aplicar en su declaración de IRPF, lo previsto para personas con discapacidad que obtengan rendimientos de trabajo como trabajadores activos que se establece en el artículo 19.2.f) de la LIRPF.
Para aplicar el incremento de gastos deducibles por discapacidad (art. 19.2.f LIRPF), deben concurrir simultáneamente, durante cualquier día del periodo impositivo, la condición de trabajador en activo y el grado de discapacidad exigido. Se entiende por trabajador en activo a quien percibe rentas por la prestación efectiva de servicios retribuidos por cuenta ajena. Si se cumplen ambos requisitos en algún momento del año, se tiene derecho a la aplicación del incremento.
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