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A taxpayer asks how to calculate the prior net income as an active worker with a disability for their 2019 tax return after receiving recognition of their degree of disability. The DGT explains that, if the requirements are met, the increase in deductible expenses may be applied proportionally to the days of the year during which the circumstances coexist.
Question posed: How to calculate the amount of the prior net income obtained as an active worker with a disability, in order to complete their supplementary IRPF tax return for the 2019 fiscal year.
To apply the increase in deductible expenses due to disability, one must simultaneously be an active worker and have a degree of disability equal to or greater than 33%. The prior net income for calculating this increase shall be the gross income from employment (after reductions under Art. 18 LIRPF) minus the deductible expenses linked to said income and the proportional part of other deductible expenses according to the days of the year in which the requirements are met.
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