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V1325-19 6 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

An increase of €7,750 in deductible expenses for disability and reduced mobility may be applied

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.

The question raised

Whether there is a right to the increase in deductible expenses of 7,750 euros provided for in Article 19.2.f) of the LIRPF.

The DGT's ruling

To apply the increase of 7,750 euros in deductible expenses under Article 19.2.f) of the LIRPF, it is required to be an active worker and have a degree of disability equal to or greater than 33% that certifies reduced mobility or the need for assistance from third parties. This expense is limited to the gross employment income once reduced by the remaining deductible expenses. Likewise, the minimum for disability in this case amounts to 6,000 euros annually.

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