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A query was raised regarding whether a retiree with a disability could apply the increased deductible expenses available to active workers with disabilities. The Directorate-General for Taxes (DGT) ruled that, as the individual is not providing effective services under an employment contract, they do not meet the requirement of being an active worker.
Cuestión planteada En el caso de un jubilado y pensionista que, tras haber cesado totalmente en su actividad laboral, sigue siendo una persona con discapacidad, se cuestiona si puede aplicar el incremento de gasto deducible correspondiente por trabajador activo con discapacidad en su declaración de IRPF, en virtud de lo dispuesto en el artículo 19.2 de la LIRPF.
Para aplicar el incremento de gasto deducible por discapacidad, es necesario 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 bajo la organización de un empleador. Si el contribuyente está en situación de jubilación y no presta servicios efectivos, no tiene la consideración de trabajador activo y no puede aplicar dicho beneficio.
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