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A reservist with a disability has enquired whether they can apply the disability expense reduction available to active workers. The Directorate-General for Taxes (DGT) has ruled that this depends on whether the individual performs effective services under an employment relationship.
Cuestión planteada Si un funcionario público, militar en situación de reserva activa con discapacidad, puede aplicar en su declaración de IRPF lo previsto en el apartado 2 del artículo 19 de la LIRPF para personas con discapacidad que obtengan rendimientos de trabajo como trabajadores activos.
Para aplicar el incremento de gasto deducible por discapacidad, el contribuyente debe ser trabajador en activo y tener el grado de discapacidad exigido. En el caso de militares en situación de reserva, la aplicación del incremento solo procede si existe una prestación efectiva de servicios en el marco de la relación funcionarial, como cuando ocupan un destino. Esta circunstancia de hecho debe ser acreditada por el contribuyente.
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