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V3293-17 27 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Increased deductible expenses for disability may apply to active workers

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.

The question raised

Whether the provisions for persons with disabilities who obtain income from employment as active workers, as established in Article 19.2.f) of the LIRPF, may be applied to their Personal Income Tax return.

The DGT's ruling

To apply the increase in deductible expenses for disability in the Personal Income Tax (IRPF), it is required to be an active worker and to have the required degree of disability accredited. An active worker is understood to be someone who receives income from the effective provision of remunerated services performed for an employer. The degree of disability must be accredited according to the IRPF Regulations, considering a person with a disability to be someone who has a degree equal to or greater than 33 percent.

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