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A taxpayer queried whether, as a recipient of a passive class pension, they could apply the increased disability expense deduction reserved for active workers. The Directorate General for Taxes (DGT) ruled that this benefit requires active worker status, which implies the actual provision of remunerated services under an employment relationship.
Cuestión planteada Tipo de retención aplicable si en vez de ser un trabajador en activo con un grado de discapacidad del 49%, fuera perceptor de una pensión percibida de clases pasivas.
Para aplicar el incremento de gastos deducibles por discapacidad del artículo 19.2.f) de la LIRPF, es necesario ser trabajador en activo y tener el grado de discapacidad acreditado. El concepto de trabajador en activo exige la prestación efectiva de servicios retribuidos por cuenta ajena bajo la dirección de un empleador. Por tanto, un pensionista de clases pasivas no cumple el requisito de trabajador en activo para este beneficio específico.
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