Back to index
V0781-22 11 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Increased deductible expenses for disability may apply if employed during part of the year

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.

The question raised

Whether it is possible to apply, in their Personal Income Tax return, the provisions for persons with disabilities who obtain employment income as active workers, as established in article 19.2.f) of the LIRPF.

The DGT's ruling

To apply the increase in deductible expenses due to disability (art. 19.2.f LIRPF), the status of an active worker and the required degree of disability must occur simultaneously at any time during the tax period. An active worker is understood to be someone who receives income from the effective provision of remunerated services for an employer. If both requirements are met at any point during the year, the right to apply the increase is established.

Book your free first meeting