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V1253-22 6 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Disability tax deduction for employment income cannot be applied to pension supplements

A pensioner with a disability inquired whether they could apply the increased deductible expense for active workers with disabilities to a pension supplement received from the Spanish Parliament (Cortes Generales). The Directorate General for Taxes (DGT) ruled that this is not possible, as the supplement does not qualify as income from an active worker.

The question raised

Whether the increase in deductible expenses for an active worker with a disability may be applied to the 2021 Personal Income Tax return.

The DGT's ruling

To apply the increase in deductible expenses due to 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 direction of an employer. The parliamentary pension supplement, although it constitutes income from employment, does not imply the status of an active worker.

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