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A worker with a 34% disability and reduced mobility inquired whether they are entitled to the €7,750 increase in deductible expenses. The DGT confirmed that they are, provided they meet the requirements of being an active worker and can prove reduced mobility.
Cuestión planteada - Si tiene derecho al incremento de gasto deducible de 7.750 euros previsto en el artículo 19.2.f) de la LIRPF.
Para aplicar el incremento de 7.750 euros en los gastos deducibles del artículo 19.2.f) de la LIRPF, se requiere ser trabajador en activo y tener un grado de discapacidad igual o superior al 33% que acredite movilidad reducida o necesidad de ayuda de terceras personas. Este gasto tiene como límite el rendimiento íntegro del trabajo una vez minorado por el resto de gastos deducibles. Asimismo, el mínimo por discapacidad para este caso asciende a 6.000 euros anuales.
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