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The taxpayer asks whether she can apply the deduction for a spouse with a disability while being registered under the Special Agreement for non-professional caregivers. The DGT responds that she is not entitled to the deduction because such a situation does not involve performing self-employment or employment activities.
Question raised: Application of the deduction for a dependent spouse with a disability.
To apply the deduction for disability, the taxpayer must perform self-employment or employment activities with registration in the Social Security or a mutual fund, or receive unemployment benefits or pensions. Being in a situation assimilated to registration through the Special Agreement for non-professional caregivers does not constitute performing self-employment or employment activities for tax purposes. Therefore, the activity requirement to access the deduction under Article 81 bis of the LIRPF is not met.
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