Doctrine by topic · DGT Observatory

Active Worker: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 15 rulings · 2014–2026

Current position

To apply the increase in deductible expenses due to disability, it is necessary to hold the status of an active worker on any day of the tax period. An active worker is considered to be someone who provides remunerated services under employment within the scope of organization and direction of another person. Persons in a situation of temporary incapacity with a valid contract are equated to active workers.

The DGT's position remains constant in requiring the effective provision of services under employment. The evolution shows a precision in equating workers on temporary work incapacity with active workers. However, it is clarified that this equivalence ceases when the employment contract is terminated.

Turning points

  1. V0085-21

    Introduces the equivalence of persons receiving a temporary work incapacity benefit with active workers.

  2. V1314-26

    Clarifies that the equivalence of temporary incapacity does not extend to situations where the employment contract has already been terminated.

Analysis based on 14 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V1314-26 28 May 2026

Increase in disability expenses requires active worker status

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento del trabajogastos deduciblestrabajador activodiscapacidadincapacidad temporal LIRPF — Ley 35/2006 del IRPF art. 19.2RIRPF — RD 439/2007, Reglamento del IRPF art. 72
Affects CompanyExpat · Non-residentIndividual
V0980-26 5 May 2026

Deductible expenses for disability cannot be claimed if not an active worker

SG de Impuestos sobre la Renta de las Personas Físicas
trabajador activogastos deduciblesdiscapacidadvacaciones no disfrutadasrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 19.2.fRIRPF — RD 439/2007, Reglamento del IRPF art. 72
Affects CompanyExpat · Non-residentIndividual
V0069-21 22 Jan 2021

Increment in deductible expenses applicable during temporary disability leave

SG de Impuestos sobre la Renta de las Personas Físicas
gastos deduciblestrabajador activoincapacidad laboral transitoriadiscapacidadrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 17.2.a).1ªLIRPF — Ley 35/2006 del IRPF art. 19.2.f)
Affects CompanyExpat · Non-residentIndividual
V3362-14 22 Dec 2014

Reduction available for workers extending employment after 65

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoreducción por prolongación de la vida laboraltrabajador activopensión de jubilacióntrabajo por cuenta ajena LIRPF — Ley 35/2006 del IRPF art. 20.2.aRIRPF — RD 439/2007, Reglamento del IRPF art. 12.1
Affects CompanyExpat · Non-residentIndividual
V1745-14 4 Jul 2014

Disability tax reduction requires active employment status

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajotrabajador activodiscapacidadreducción de rendimiento netorelación laboral LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 20.3
Affects CompanyExpat · Non-residentIndividual

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