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V1285-24 ·4 June 2024 ·consulta-vinculante Medium impact
Tax

Large family tax deduction cannot be applied if contributions are made solely via special agreement

An unemployed individual with a special agreement with the Social Security system has enquired whether they are eligible for large family or dependent tax deductions. The Directorate General for Taxes (DGT) has ruled that they are not entitled to them, as a special agreement does not constitute performing self-employed or employed activity.

In 6 key points

How it affects those involved

This ruling clarifies that individuals contributing to the Social Security system through a special agreement do not meet the requirement of being actively employed or self-employed to qualify for specific family-related tax deductions.

Lifecycle

2024-06-04PublishedPublished 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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