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V3585-15 18 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reducción por prolongación de la actividad laboral

Reduction for extended employment cannot be applied without meeting conditions in the tax year

A worker asks whether she can claim the reduction for extending her employment after turning 65, having been on leave. The DGT responds that the conditions were not met in that year and that the reduction was withdrawn for 2015.

The question raised

Possibility of applying, in 2014, the reduction for the extension of professional activity provided for in the Personal Income Tax regulations.

The DGT's ruling

To apply the reduction for the extension of professional activity, the requirements of being an active worker over 65 years of age and continuing the activity must occur simultaneously at some point during the tax period. In the case analyzed, the requirements are not met in 2014 as the activity was not extended beyond reaching the age of 65. Furthermore, said reduction was abolished for the 2015 tax period.

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