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A taxpayer with a disability inquired whether they could apply the increased deductible expenses for active workers with disabilities to income obtained from a pension plan redemption. The Directorate General of Taxes (DGT) ruled that this is not possible because the taxpayer is currently unemployed and does not meet the requirement of being an active worker.
Cuestión planteada Posibilidad de aplicar, en su declaración del Impuesto sobre la Renta de las Personas Físicas, el incremento de gastos deducibles de los rendimientos del trabajo obtenidos por trabajadores activos con discapacidad, respecto al rendimiento que procede del plan de pensiones de empleo.
Para aplicar el incremento de gastos deducibles por discapacidad, es necesario ser trabajador en activo, lo que implica percibir rentas por la prestación efectiva de servicios retribuidos por cuenta ajena. Las prestaciones de planes de pensiones se consideran rendimientos del trabajo, pero su percepción no convierte al beneficiario en trabajador activo. Al estar en situación de desempleo, no se cumple el requisito de trabajar por cuenta ajena bajo la organización de un empleador.
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