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V1870-18 26 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Increased deductible expenses for disability cannot be applied if not an active worker

A taxpayer with a disability has requested clarification on whether they can apply the increased deduction for disability expenses while unemployed. The Directorate General of Taxes (DGT) has ruled that this is not possible, as the benefit requires the individual to be an active worker.

The question raised

Question posed: Application of the increase in deductible expenses from employment income for active workers with disabilities.

The DGT's ruling

To apply the increase in deductible expenses for disability, it is necessary to be an active worker and possess the required degree of disability. An active worker is understood to be someone who receives income as a result of the effective provision of remunerated services for an employer. Being in a state of unemployment, the requirement of being an active worker is not met.

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