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V1645-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

The deduction for a descendant with a disability cannot be applied if contributions are made through the Special Agreement for caregivers

The taxpayer asks whether the deduction for a descendant with a disability can be applied while being covered by the Special Agreement of the Social Security for non-professional caregivers. The DGT responds that there is no entitlement to said deduction.

Lifecycle

2021-05-31PublishedPublished 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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