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V2486-19 17 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction and disability tax deductions unavailable once employment relationship has ended

A worker with a disability enquired whether she could apply the 30% reduction for irregular income and increased deductible expenses for disability following a termination agreement. The DGT ruled that the reduction does not apply as payments are received annually, and the deduction for active workers cannot be claimed since no effective services are being rendered.

The question raised

Whether the 30 percent reduction applies to the amounts received, and whether the individual holds the status of a disabled active worker.

The DGT's ruling

The 30% reduction for notoriously irregular income does not apply if the amounts are imputed to different tax periods. To apply the increase in deductible expenses for disability as an active worker, it is necessary to provide effective services under an employment relationship. Upon the termination of the employment relationship, the person ceases to be considered an active worker.

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