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A query is made as to whether a caregiver covered by the Special Agreement for non-professional caregivers may apply the deduction for a descendant with a disability. The DGT responds that they may not, as this regime does not involve performing an activity as a self-employed worker or an employee.
Question posed: Whether a person who, with effect from April 1, 2019, adheres to the Special Agreement for non-professional caregivers, may apply the deduction for a dependent descendant with a disability.
To apply the deduction under Article 81 bis of the LIRPF, the taxpayer must perform an activity as a self-employed worker or an employee, or receive benefits from Social Security or mutual insurance societies. Being in a situation assimilated to registration under the Special Agreement for caregivers does not mean, for tax purposes, that the interested party performs an activity as a self-employed worker or an employee. Therefore, those who contribute under said agreement are not entitled to the deduction for a descendant with a disability.
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