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An invalidity pensioner with a 33% disability rating has enquired whether they can apply the disability reduction to their Personal Income Tax (IRPF) while being employed. The Directorate General for Taxes (DGT) responded that it can only provide an answer regarding the 2017 tax year and confirmed that the individual is entitled to the reduction provided all requirements are met.
Cuestión planteada Si puede aplicar en su declaración de IRPF, lo previsto para personas con discapacidad que obtengan rendimientos de trabajo como trabajadores activos que se establece en el artículo 19.2.f) de la LIRPF.
Para aplicar el incremento de gastos deducibles por discapacidad en el IRPF, se requiere ser trabajador en activo y tener acreditado el grado de discapacidad exigido. Se entiende por trabajador en activo a quien percibe rentas por la prestación efectiva de servicios retribuidos por cuenta ajena. El grado de discapacidad debe acreditarse según el Reglamento del IRPF, considerándose persona con discapacidad a quien tenga un grado igual o superior al 33 por ciento.
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