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V1346-14 20 May 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · trabajador en activo

Receipt of temporary disability benefits prevents application of active worker disability reduction

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.

The question raised

Application of the reduction for disabled active workers in the tax year 2013.

The DGT's ruling

To apply the reduction provided in Article 20.3 of the Personal Income Tax Law (LIRPF), it is necessary to be an active worker, which requires the effective provision of services under an employment relationship. The receipt of temporary disability benefits does not allow for the application of this reduction, as such a situation exempts the obligation to work and there is no effective provision of services pursuant to Article 12 of the Personal Income Tax Regulations (RIRPF).

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