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A taxpayer with 33% disability inquired whether a situation deemed equivalent to being on leave for unused vacation days qualifies as an active worker for claiming higher expenses. The DGT responds that no, as receiving vacation pay after termination does not imply actual service provision.
Cuestión planteada Si la situación de asimilada al alta con cotización a la Seguridad Social, por el periodo de vacaciones retribuidas y no disfrutadas, que consta en su vida laboral, tras el cese en la prestación de servicios, le habilita para ser considerado "trabajador activo", a los efectos del incremento de gasto deducible por tener la consideración de trabajador activo con discapacidad, de acuerdo con lo establecido en el artículo 19.2.f) de la LIRPF.
Para aplicar el incremento de gasto deducible por discapacidad, deben concurrir simultáneamente ser trabajador activo y tener el grado de discapacidad exigido. El concepto de trabajador activo requiere la prestación efectiva de servicios retribuidos por cuenta ajena dentro de la organización de un empleador. Estar en situación asimilada al alta por vacaciones no disfrutadas tras la extinción del contrato no convierte al contribuyente en trabajador activo.
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