Back to index
V2795-18 25 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Passive class pensioners ineligible for disability expense deductions reserved for active workers

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.

The question raised

Type of applicable withholding if, instead of being an active worker with a 49% degree of disability, the individual were a recipient of a passive class pension.

The DGT's ruling

To apply the increase in deductible expenses for disability under Article 19.2.f) of the LIRPF, it is necessary to be an active worker and have the degree of disability certified. The concept of an active worker requires the effective provision of remunerated services under the direction of an employer. Therefore, a passive class pensioner does not meet the requirement of being an active worker for this specific benefit.

Book your free first meeting