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The inquirer asks whether they can apply the increased deductible expenses for disability in their Personal Income Tax (IRPF) while on temporary incapacity for work. The Directorate General for Taxes (DGT) responds that to apply this benefit, one must be an active worker, which requires the effective provision of remunerated services under an employment contract.
Cuestión planteada Si en su declaración de IRPF del ejercicio 2019, debe consignar la casilla correspondiente en relación a su grado de discapacidad que aparece en "datos personales", y si además debe rellenar las casillas correspondientes al incremento de gastos para trabajadores activos que sean personas con discapacidad.
Para aplicar el incremento de gastos deducibles previsto en el artículo 19.2 de la LIRPF, deben concurrir simultáneamente ser trabajador en activo y tener el grado de discapacidad exigido. Se entiende por trabajador en activo a quien percibe rentas del trabajo por la prestación efectiva de servicios retribuidos por cuenta ajena. Si el contribuyente percibe únicamente prestaciones por incapacidad laboral transitoria, no tiene la consideración de trabajador activo y no puede aplicar dicho incremento. El grado de discapacidad debe acreditarse según el artículo 72 del RIRPF.
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