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The taxpayer asks whether they can claim the disability deduction for their daughter during 2018 while contributing via the inactivity scheme within the agricultural regime. The DGT rules that if actual working days were performed as an employee, the taxpayer is entitled to a deduction proportional to those months.
Cuestión planteada Si puede aplicarse la deducción por descendiente con discapacidad a cargo que se regula en la letra a) del apartado 1 del artículo 81 bis de la LIRPF, durante los meses de enero a diciembre de 2018.
Para aplicar la deducción por descendiente con discapacidad, el contribuyente debe realizar actividad por cuenta propia o ajena estando dado de alta en la Seguridad Social o percibir prestaciones específicas. En el régimen agrario, la cotización por inactividad no impide el derecho si el trabajador ha desempeñado actividad con jornadas reales. La deducción se calculará proporcionalmente a los meses en que se cumplan simultáneamente los requisitos y tendrá como límite las cotizaciones satisfechas.
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