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An administrator with a 50% stake in a company, who receives employment income from other services alongside a disability pension, inquired whether they could apply the reduction in deductible expenses for active workers with disabilities. The DGT ruled that this is not possible because the applicant does not hold the status of an active worker, as there is no employment relationship under a contract of service.
Cuestión planteada Aplicación de lo previsto en el apartado 2 del artículo 19 de la Ley 35/2006, para personas con discapacidad que obtengan rendimientos del trabajo como trabajadores activos.
Para aplicar la reducción de gastos deducibles por discapacidad (artículo 19.2 LIRPF), es necesario ser trabajador en activo, lo que requiere la prestación efectiva de servicios retribuidos por cuenta ajena dentro de la organización de un empleador. No se considera trabajador en activo a quien ejerce funciones de dirección o gerencia como administrador o consejero con control efectivo de la sociedad, ya que estos servicios se excluyen de la relación laboral y se integran en el régimen de autónomos.
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