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V1592-19 27 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Reduction of deductible expenses for disability requires employee status

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.

The question raised

Application of the provisions of paragraph 2 of Article 19 of Law 35/2006, for persons with disabilities who obtain income from employment as active workers.

The DGT's ruling

To apply the reduction for deductible expenses due to disability (Article 19.2 LIRPF), it is necessary to be an active worker, which requires the effective provision of remunerated services under an employer's organization. A person who performs management or executive functions as an administrator or director with effective control of the company is not considered an active worker, as these services are excluded from the employment relationship and are integrated into the self-employed regime.

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