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V1676-16 19 April 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Care agreement prevents disability or large family deduction

The consultant asks whether they can claim the disability or large family deduction when paying through a special care agreement. The DGT responds that no deduction is allowed because such a payment does not constitute self- or third-party employment activity.

The question raised

Cuestión planteada Aplicación de la deducción por familia numerosa o por personas con discapacidad a cargo.

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What is published here, applied to a company or a specific case. The first meeting is free.

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