In particular, analysis of the expenses of article 19.2.f) of the Personal Income Tax Law
Regulations: Article 19.2.f) Law Personal Income Tax
Note: The deductible expenses of article 19.2.f) of the Personal Income Tax Law are applied per family unit in the case of joint taxation.
Under this concept, the following deductible amounts are included as expenses:
a. By obtaining returns
2,000 euros annually , in general, for all taxpayers who obtain income from work.
b. Increase due to geographic mobility
The previous amount will be increased by an additional 2,000 euros per year in the case of taxpayers who meet the requirements listed below:
That they are unemployed people registered in the employment office.
That they accept a job located in a municipality other than their habitual residence.
That the new job requires the transfer of your habitual residence to a new municipality.
Keep in mind that article 19.2.f) of the Personal Income Tax Law does not contain, for the application of the increase due to geographical mobility, any temporary requirement, neither in terms of permanence in the job that is accepted nor in terms of to permanence in the municipality to which you transfer your residence upon acceptance of the job.
In the case of the increase in the deductible expense for geographical mobility, as it is applied in the year in which the change of residence occurs and in the following year, the limit must be calculated individually in each of the two years and will be determined by the full performance of the work that has generated said expenses in each of them, once applied, where appropriate, the 30% reduction on full income generated in more than two years or that are notoriously irregular corresponding to that performance and minus its amount , in each tax period, both for the rest of the deductible expenses linked exclusively to such performance, and for the proportional part of the remaining deductible expenses that corresponds to the duration of the accepted employment contract. If no work income is obtained in the second year of the work that motivated the change of residence, the amount to be computed from the deductible expense in said year will be zero.
The amount of 2,000 additional euros per year will be applied in the tax period in which the change of residence occurs and in the following .
If in joint taxation there is more than one taxpayer with the right to apply the deductible expense for that concept, the total amount that may be subject to deduction will be 2,000 euros, with the limit of the net income from work derived from the accepted jobs. by all taxpayers who have the right to the application of that expense.
c. Increase for active workers with disabilities
In the case of people with disabilities who obtain income from work as active workers, the general amount will increase by the amounts indicated in the following table:
The status of person with a disability and its accreditation is discussed in Chapter 14.
|Grade of DISCAPACITY
|Equal to or greater than 33 percent and less than 65 percent
|Equal to or greater than 65 percent or who prove they need help from third parties or reduced mobility, even if they do not reach 65 percent disability
For the application of these deductible expenses as an active worker with a disability, the following circumstances must occur simultaneously, during any day of the tax period:
1. Be an active worker.
The expression "active worker" included in article 19.2.f) of the Personal Income Tax Law should be understood as someone who receives work income as a consequence of the effective provision of their services. paid, as an employee and within the scope of organization and management of another person, natural or legal, called the employer or entrepreneur.
An active worker cannot be understood as a taxpayer who is legally unemployed, who carries out an economic activity, who is early retired, etc.
People who receive a benefit for temporary work disability are equated with active workers. Supreme Court ruling no. 1381/2020, of October 22 (ROJ STS 3518/2020).
Likewise, regularity in the work benefit is not required for the qualification of "active worker", it is sufficient that the person with the recognized degree of disability is, for a single day of the tax period, a recipient of income from work for the effective provision of paid services (which may be part-time), on behalf of others (of a permanent or temporary nature), within the scope of organization and management of another person (natural or legal). Supreme Court ruling no. 1356/2020, of October 20 (Red: STS 3265/2020).
2. Have the required degree of disability , which must be accredited in accordance with the provisions of article 72 of the Personal Income Tax Regulations .
For these purposes, in Personal Income Tax taxpayers with a degree of disability equal to or greater than 33 percent are considered a person with a disability.
Regarding the accreditation of the degree of disability, it must be carried out by means of a certificate or resolution issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities.
However, a degree of disability equal to or greater than 33 percent will be considered accredited in the case of Social Security pensioners who have a recognized permanent total, absolute or major disability pension and in the case of class pensioners. passive persons who have a recognized retirement or retirement pension due to permanent incapacity for service or uselessness.
Likewise, a degree of disability equal to or greater than 65 percent will be considered accredited, in the case of people whose disability is declared judicially, even if it does not reach said degree.
Note: Please note that, as of September 3, 2021, the date of entry into force of Law 8/2021, of June 2, which reforms civil and procedural legislation to support people with disabilities in the exercise of its legal capacity, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established.
In the event of joint taxation of family units in which there are several active workers who are considered a person with a disability, the total amount of the deductible expense for this concept will be amount that corresponds to the taxpayer with the highest degree of disability , with the limit of the sum of the net income from work corresponding to the periods in which the taxpayers, with the right to apply this expense concept, are workers in active and disabled.
d. Limit of deductible expenses for other expenses
The deductible expenses for other different expenses will be limited to the full performance of the work that has generated said expenses, once the corresponding reductions of article 18 of the Personal Income Tax Law have been applied, where applicable. to that return, and reduced by the rest of the deductible expenses established in article 19 of the Personal Income Tax Law that correspond, exclusively or proportionally, to those returns.
For the purposes of applying this limit, when the taxpayer obtains in the same tax period income derived from a job that allows computing a greater deductible expense in the concept of geographical mobility and in the concept of active worker with disability, and other income from work , the increase in the deductible expense will be attributed exclusively to the full income from the work indicated first.
Consequently, the limit of the increased expenses regulated in the second and third paragraphs of letter f) of article 19.2) of the Personal Income Tax Law is the full return linked to them, once applied, where appropriate, the reductions of article 18 of the Personal Income Tax Law , less the deductible expenses linked exclusively to the performance obtained and the proportional part of the remainder that corresponds to the duration of the employment contract accepted or the number of days in which the circumstances of an active worker with a disability occur.
In the event that, in individual or joint taxation, the increase in deductible expenses for geographical mobility and for active workers with disabilities coincide, the income that limits the amount to be deducted for both concepts is the result of the sum of the income that they generate. the right to deduct for one or both concepts.
Mr. JFT, with a recognized disability of 34 percent during 2022, was working in January in a company obtaining net income of 1,000 euros. Subsequently, he was unemployed until December, when he accepted a job that required him to change his residence to another municipality and for which he obtained net income of 800 euros. During the time he was unemployed he was registered at the employment office and received 6,000 euros.
Determine the deductible expenses for increases due to geographic mobility and per active worker with a disability.
Total amount of deductible expenses for both concepts (2,000 + 3,500) = 5,500
By geographic mobility: 2,000
Per active worker with a disability: 3,500
Limit of increased expenses (1,000 + 800) (1) = 1,800
Amount to deduct (2) = 1,800
Notes to the example:
(1) The total net returns corresponding to geographic mobility and active worker with disabilities: 1,000 euros for the month of January and 800 euros for the job that required him to move his habitual residence. (Back)
(2) The taxpayer may deduct 1,800 euros by choosing either to deduct 1,800 euros per active worker with a disability and not deduct anything for geographical mobility, or to deduct 800 euros for geographical mobility and 1,000 euros per active worker with a disability. (Back)