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V3362-14 22 December 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Reduction available for workers extending employment after 65

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.

The question raised

Application of the reduction for the extension of working life in Personal Income Tax (IRPF).

The DGT's ruling

The increase in the reduction for income from employment applies to active workers who continue or extend their employment relationship once they reach 65 years of age. To this end, there must be the effective provision of remunerated services under employment within the scope of organization and direction of another person. These requirements must occur simultaneously at some point during the tax period.

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