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V0037-16 8 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cuota diferencial

Deduction for large families or disability applicable for self-employed activity

The consultant asks whether deductions for large families or persons with disability can be claimed as a self-employed worker. The DGT confirms that yes, provided the current regulations are met.

The question raised

Question raised: Application of the deduction for large families or for dependent persons with disabilities.

The DGT's ruling

Taxpayers who carry out activities as self-employed or employees with registration in the Social Security system, or who receive pensions and unemployment benefits, may apply deductions to the differential tax liability. These deductions are for descendants or ascendants with disabilities, or for being part of a large family under the provisions of Article 81 bis of the Personal Income Tax Law (LIRPF). In the case of the applicant, being an employee and meeting the requirements for a large family, she is entitled to the deduction.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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