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V2808-23 16 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gasto deducible

Increased deductible expenses for disability may apply to active workers who are also receiving disability pensions

A taxpayer inquired whether they could apply the increased deductible expense for disability if they hold a recognised pension but have not certified a disability degree of at least 33%. The Directorate-General for Taxes (DGT) ruled that this is possible provided the individual simultaneously holds the status of an active worker and a Social Security pensioner receiving a permanent disability pension (total, absolute, or severe disability) or a civil service disability pension.

The question raised

Question posed: Whether a worker with a recognized pension but whose degree of disability is not proven or is less than 33%, provided that the rest of the legally required requirements are met, may apply the increase in deductible expenses for an active worker with a disability, taking into account the provisions of Article 4.2 of Royal Legislative Decree 1/2013, of November 29, approving the Consolidated Text of the General Law on the rights of persons with disabilities and their social inclusion.

The DGT's ruling

To apply the increase in deductible expenses for an active worker with a disability, the conditions of being an active worker and having the required degree of disability must occur simultaneously. Pursuant to Article 60.3 of the LIRPF and Article 72 of the RIRPF, a degree of disability equal to or greater than 33% is considered proven for Social Security pensioners with a permanent disability pension (total, absolute, or severe disability) and for passive classes pensioners with a retirement or withdrawal pension due to permanent disability. This equivalence is valid for Personal Income Tax purposes regardless of other regulations.

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