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V2598-16 13 June 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Disability tax reduction unavailable without active employment status

A query was raised regarding whether a person with a disability who is unemployed or on early retirement can apply the reduction for disability-related deductible expenses. The Directorate General of Taxes (DGT) ruled that this is not possible, as being an active worker is an essential requirement to access this benefit.

The question raised

Application of the provisions in section 2 of Article 19 of Law 35/2006, for persons with disabilities who obtain income from employment as active workers.

The DGT's ruling

To apply the increase in deductible expenses due to disability, the status of an active worker and the certified degree of disability must occur simultaneously. The concept of an active worker requires the effective provision of services within an employment or statutory relationship. Being in a state of unemployment or early retirement, or contributing via a special agreement, does not grant the status of an active worker for tax purposes.

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