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The inquirer asks whether they can apply the disability reduction for active workers after being awarded a 65% degree of disability. The DGT rules that, as they are receiving temporary incapacity benefits, they do not hold the status of an active worker.
Cuestión planteada Aplicación de la reducción por trabajador activo discapacitado en el ejercicio impositivo del año 2013.
Para aplicar la reducción del artículo 20.3 de la LIRPF, es necesario ser trabajador en activo, lo que exige la prestación efectiva de servicios retribuidos por cuenta ajena. La percepción de prestaciones por incapacidad temporal no permite aplicar esta reducción, ya que dicha situación exonera la obligación de trabajar y no existe una prestación efectiva de servicios según el artículo 12 del RIRPF.
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