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A worker with a 65% disability asks whether they can apply the increased deductible expenses for Personal Income Tax (IRPF) if they were on sick leave in December. The Directorate General of Taxes (DGT) rules that they may do so, provided they meet the condition of being an active worker at any time during the tax period.
Cuestión planteada Si puede aplicarse el incremento de gastos para trabajadores activos que sean personas con discapacidad en su declaración de IRPF, un trabajador con un grado de discapacidad reconocido del 65%, que percibe rendimientos del trabajo por cuenta ajena, y que presta sus servicios desde el 1 de enero de 2019 hasta el 30 de noviembre de dicho año, estando de baja en la empresa durante todo el mes de diciembre por incapacidad temporal debido a una enfermedad.
Para aplicar el incremento de gastos deducibles por discapacidad, es necesario ser trabajador en activo y tener el grado de discapacidad exigido en cualquier día del periodo impositivo. Se entiende por trabajador activo a quien percibe rentas por la prestación efectiva de servicios retribuidos por cuenta ajena. Estar de baja por enfermedad no impide el derecho si se ha sido trabajador activo en otros momentos del año.
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