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The applicant asks whether they can claim the tax deduction for a dependent spouse with a disability while being registered under a Special Agreement with the Social Security system and receiving an exempt indemnity and a pension plan buyout. The DGT rules that they are not entitled to the deduction because they do not carry out self-employment or employment activities, nor do they receive the specific benefits required by law.
Cuestión planteada - Si en el primer periodo, tiene derecho a la deducción por cónyuge no separado legalmente con discapacidad a cargo, teniendo en cuenta que está dado de alta en Convenio Especial con la Seguridad Social aunque ya no percibe prestación por desempleo, pero sí indemnización mensual por despido diferida (exenta de IRPF).
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