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V0942-20 ·17 April 2020 ·consulta-vinculante Medium impact
Tax

The deduction for disability cannot be applied if contributions are made through the Special Agreement for non-professional caregivers

The taxpayer asks whether she can apply the deduction for a spouse with a disability while being registered under the Special Agreement for non-professional caregivers. The DGT responds that she is not entitled to the deduction because such a situation does not involve performing self-employment or employment activities.

Lifecycle

2020-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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