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V1970-20 16 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Disability and low-income tax reductions cannot be applied without meeting Art. 32.2 LIRPF requirements

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.

The question raised

Whether the reduction for persons with disabilities of 3,500 euros per year, established in letter b) of number 1 of section 2 of article 32 of the LIRPF (taking into account that the degree of disability is greater than 30% and less than 65%), as well as the reduction of 3,700 euros per year provided for in letter a) of said number 1, may be applied if, in the relevant case, the requirements provided for in number 2 of section 2 of said article 32 of the LIRPF are not met.

The DGT's ruling

To apply the general reduction of 2,000 euros and the additional reductions (for income below 14,450 euros or for disability), it is mandatory to comply with the requirements of number 2 of section 2 of article 32 of the LIRPF. If these requirements are not met, it is not possible to apply any of the aforementioned reductions.

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