Doctrine by topic · DGT Observatory

Worker in Active Employment: 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 38 rulings · 2014–2025

Current position

To apply the increase in deductible expenses due to disability, it is necessary to be a worker in active employment and to have the required degree of disability on any day of the tax period. A worker in active employment is understood to be someone who receives income from the effective provision of services remunerated by employees under the organization of an employer. The exercise of economic activity on one's own account does not meet this requirement.

The DGT's position remains constant in defining a worker in active employment as one who provides remunerated services as an employee. Throughout the rulings, specific cases have been specified, such as the exclusion of administrators with effective control, the validity of the status during sick leave, and the exclusion of self-employed workers.

Turning points

  1. V1592-19

    Specifies that one who performs management or executive functions as an administrator or director with effective control of the company is not considered a worker in active employment.

  2. V1389-20

    Clarifies that being on sick leave does not prevent the right if one has been an active worker at other times during the year.

  3. V1062-25

    Explicitly establishes that the exercise of an economic activity on one's own account does not meet the requirement of being a worker in active employment.

Analysis based on 38 of 38 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1592-19 27 Jun 2019

Reduction of deductible expenses for disability requires employee status

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajogastos deduciblestrabajador en activorelación laboralcontrol efectivo LIRPF — Ley 35/2006 del IRPF art. 19.2LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual

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