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V1676-16 ·19 April 2016 ·consulta-vinculante Medium impact
FISCAL

Care agreement prevents disability or large family deduction

The consultant asks whether they can claim the disability or large family deduction when paying through a special care agreement. The DGT responds that no deduction is allowed because such a payment does not constitute self- or third-party employment activity.

In 6 key points

Lifecycle

2016-04-19PublishedPublished 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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