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A consultant with a disability who retired in 2016 asks whether they can apply the reduction for deductible disability expenses to a portion of the 2012 extraordinary payment received in 2016. The DGT responds that, being retired, they do not meet the requirement of being an active worker.
Question posed: Application of the provisions in section 2 of Article 19 of Law 35/2006, for persons with disabilities who obtain employment income as active workers, to the portion of the 2012 extraordinary payment received in 2016.
To apply the increase in deductible expenses for disability, it is necessary to be an active worker during any day of the tax period. The concept of an active worker requires the effective provision of remunerated services under an employment relationship. As the consultant was in a state of retirement throughout the year, they do not hold the status of an active worker.
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