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The taxpayer asks whether the deduction for a descendant with a disability can be applied while being covered by the Special Agreement of the Social Security for non-professional caregivers. The DGT responds that there is no entitlement to said deduction.
Question raised: Whether the deduction for a dependent descendant with a disability can be applied.
To apply the deduction for a descendant with a disability, it is required to carry out self-employed or employed activity with registration in the Social Security or a mutual fund, or to receive unemployment benefits or pensions. Being in a situation assimilated to registration through the Special Agreement for non-professional caregivers does not imply performing self-employed or employed activity for tax purposes. Therefore, this scenario does not grant the right to the deduction under Article 81 bis of the LIRPF.
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