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The inquirer asks whether disability and low-income tax reductions for economic activities can be applied without meeting the requirements of section 2.2 of the LIRPF. The DGT rules that these requirements must be met to access both the general €2,000 reduction and any additional reductions.
Cuestión planteada Si puede aplicarse la reducción para personas con discapacidad de 3.500 euros anuales establecida en la letra b) del número 1 del apartado 2 del artículo 32 de la LIRPF -teniendo en cuenta que tiene un grado de discapacidad superior al 30% e inferior al 65%-, así como la reducción de 3.700 euros anuales prevista en la letra a') de dicho número 1º, si no se cumplen en su caso los requisitos previstos en el número 2.º del apartado 2 de dicho artículo 32 de la LIRPF.
Para aplicar la reducción general de 2.000 euros y las reducciones adicionales (por rendimientos inferiores a 14.450 euros o por discapacidad), es preceptivo cumplir los requisitos del número 2.º del apartado 2 del artículo 32 de la LIRPF. Si no se cumplen estos requisitos, no es posible aplicar ninguna de las reducciones mencionadas.
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