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A worker over 65 asks whether they can apply for a reduction due to extended working life while combining pension with outside employment. The DGT confirms it is applicable as long as the worker remains actively employed.
Cuestión planteada Aplicación de la reducción por prolongación de la vida laboral en el IRPF.
El incremento de la reducción por rendimientos del trabajo se aplica a trabajadores activos que continúen o prolonguen su relación laboral una vez alcanzados los 65 años. Para ello, el contribuyente debe percibir rendimientos del trabajo por la prestación efectiva de servicios retribuidos por cuenta ajena. Estos requisitos deben concurrir simultáneamente en algún momento del periodo impositivo.
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