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V1745-14 4 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Disability tax reduction requires active employment status

A query was raised regarding whether a pensioner with a 33% disability rating can apply for the tax reduction for disabled active workers. The Directorate General of Taxes (DGT) ruled that to qualify for this reduction, one must hold the status of an active worker for at least one day during the tax period.

The question raised

Cuestión planteada Aplicación de la reducción por trabajador activo discapacitado.

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