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V1988-18 3 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Deductible expense increases for disability may apply to active workers meeting the required threshold

A taxpayer inquired whether they could apply the disability reduction to their 2017 Personal Income Tax (IRPF) while being an employee. The Directorate General for Taxes (DGT) ruled that this is possible, provided that both the status of an active worker and the required degree of disability are held simultaneously throughout the tax period.

The question raised

Question posed: Whether the provisions of section 2 of Article 19 of the Personal Income Tax Law may be applied in the 2017 Personal Income Tax return for persons with disabilities who obtain employment income as active workers.

The DGT's ruling

To apply the increase in deductible expenses for disability in net employment income, the conditions of being an active worker and having the required degree of disability must occur simultaneously. An active worker is understood to be someone who receives income from the effective provision of remunerated services performed on behalf of another under the organization of an employer. The degree of disability must be certified in accordance with the Personal Income Tax Regulations.

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