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A director holding a 50% stake in a company and registered as self-employed has enquired whether they can apply the increase in deductible expenses for disability. The Directorate General of Taxes (DGT) has ruled that this is not possible as the individual does not meet the requirement of being an active employee under a contract of employment.
Cuestión planteada Si puede aplicar el incremento de gasto deducible por trabajador activo con discapacidad.
Para aplicar el incremento de gasto deducible por discapacidad, es necesario ser trabajador en activo, entendido como aquel que presta servicios retribuidos por cuenta ajena. Los administradores que posean el control efectivo de la sociedad, por ejemplo con una participación igual o superior a la mitad del capital social, no se consideran trabajadores por cuenta ajena sino por cuenta propia. Por tanto, no pueden aplicar este beneficio fiscal.
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