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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.
Question raised
To apply the increase in deductible expenses of 3,500 euros for persons with disabilities, it is necessary to be an active worker. Although case law equates workers on temporary disability with active workers, this only occurs if the employment contract has not been terminated. If the previous employment relationship has been terminated, the recipient of income is not considered an active worker and cannot apply said tax benefit.
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