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The consultant asks whether, after the termination of their employment contract, they can be considered an active worker to claim an increased deductible for disability while receiving a benefit. The DGT responds that, upon termination of the employment relationship, they are not considered an active worker.
Cuestión planteada
Para aplicar el incremento de gasto deducible de 3.500 euros para personas con discapacidad, es necesario ser trabajador en activo. Aunque la jurisprudencia equipara a los trabajadores en incapacidad temporal con los trabajadores activos, esto solo ocurre si el contrato de trabajo no se ha extinguido. Si la relación laboral previa se ha extinguido, el perceptor de rentas no tiene la consideración de trabajador activo y no puede aplicar dicho beneficio fiscal.
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