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A retiree with a disability inquired whether they could apply the higher deductible expense available to active workers with disabilities to compensation received in 2019. The Directorate General of Taxes (DGT) ruled that this is not possible, as the benefit requires being an active worker during the relevant tax period.
Cuestión planteada - Si puede aplicar, respecto a la indemnización percibida en 2019, el incremento de gasto deducible correspondiente por trabajador activo con discapacidad en su declaración de IRPF de 2019, año en el que ya está jubilado, teniendo un grado de discapacidad del 66% desde el 27 de noviembre de 2015, y un grado de discapacidad del 42% con anterioridad a dicha fecha.
Para aplicar el incremento de gasto deducible por discapacidad, deben concurrir simultáneamente la condición de trabajador en activo y el grado de discapacidad exigido. Se entiende por trabajador en activo a quien percibe rentas por la prestación efectiva de servicios retribuidos por cuenta ajena. Al estar el consultante en situación de jubilación durante todo el año, no cumple el requisito de trabajador activo.
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