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V0980-24 10 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Increased deductible expenses for disability cannot be applied without active employment status

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.

The question raised

In the case of a retiree and pensioner who, after having completely ceased their professional activity, remains a person with a disability, it is questioned whether they can apply the corresponding increase in deductible expenses for an active worker with a disability in their Personal Income Tax (IRPF) return, pursuant to the provisions of Article 19.2 of the LIRPF.

The DGT's ruling

To apply the increase in deductible expenses for disability, it is necessary to be an active worker and possess the required degree of disability. The concept of an active worker requires the effective provision of remunerated services under the organization of an employer. If the taxpayer is in retirement and does not provide effective services, they are not considered an active worker and cannot apply said benefit.

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