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V1086-19 21 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto previo

Higher deductible expenses available for active workers with disabilities if requirements are met

The inquirer asks what amount of prior net income must be declared to apply the increase in deductible expenses due to disability. The DGT responds that, if requirements are met, they must declare the full income from their active employment minus deductible expenses related to that income and the proportional part of other expenses.

The question raised

What is the amount of prior net income that must be entered in the additional data section of the Personal Income Tax (IRPF) return regarding active workers with disabilities, where it expressly states "Indicate the amount of prior net income obtained as an active worker with a disability".

The DGT's ruling

To apply the increase in deductible expenses due to disability, the taxpayer must be an active worker and certify the required degree of disability. The net income prior to being entered in the tax return shall be the gross income from active employment, after applying the reductions set forth in Article 18 of the Personal Income Tax Law (LIRPF) and subtracting the deductible expenses linked to said income and the proportional part of other deductible expenses according to the number of days the requirements are met.

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