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An unemployed individual with a special agreement with the Social Security system has enquired whether they are eligible for large family or dependent tax deductions. The Directorate General for Taxes (DGT) has ruled that they are not entitled to them, as a special agreement does not constitute performing self-employed or employed activity.
Cuestión planteada Si tiene derecho a la aplicación de la deducción por familia numerosa, y/o la deducción por ser un ascendiente separado legalmente, o sin vínculo matrimonial, con dos hijos sin derecho a percibir anualidades por alimentos y por los que tenga derecho a la totalidad del mínimo previsto en el artículo 58 de la LIRPF.
Para aplicar las deducciones del artículo 81 bis de la LIRPF, es necesario realizar una actividad por cuenta propia o ajena o percibir prestaciones contributivas o asistenciales del sistema de protección del desempleo o pensiones. El hecho de cotizar al Régimen Público de la Seguridad Social mediante un convenio especial no supone que el contribuyente esté desempeñando una actividad por cuenta propia o ajena. Por tanto, no se pueden aplicar las deducciones por familia numerosa ni por ascendiente separado legalmente o sin vínculo matrimonial con dos hijos.
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