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V1688-20 ·29 May 2020 ·consulta-vinculante Medium impact
Tax

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

A query is made as to whether a caregiver covered by the Special Agreement for non-professional caregivers may apply the deduction for a descendant with a disability. The DGT responds that they may not, as this regime does not involve performing an activity as a self-employed worker or an employee.

In 6 key points

Lifecycle

2020-05-29PublishedPublished 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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