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A person with a 34% disability inquired whether they could apply the disability reduction to their Personal Income Tax (IRPF) after having worked until retirement. The DGT responds that they may, provided that the requirements of being an active worker and having the certified degree of disability are met.
Question posed: Whether the provisions for persons with disabilities obtaining income from employment as active workers, as established in Article 19.2.f) of the LIRPF, may be applied to their IRPF tax return.
To apply the increase in deductible expenses for disability pursuant to Article 19.2.f) of the LIRPF, the requirements of being an active worker and having the required degree of disability must occur simultaneously. An active worker is understood to be someone who receives income from the effective provision of remunerated services for an employer. The condition of disability is certified with a degree equal to or greater than 33 percent.
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