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V2261-20 2 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family and disabled descendant tax deductions unavailable under Special Agreement for caregivers

A query was raised regarding whether a taxpayer under the Special Agreement for non-professional caregivers can claim tax deductions for large families and descendants with disabilities. The Directorate General for Taxes (DGT) ruled that they cannot, as this regime does not involve performing self-employed or employed activities.

The question raised

Whether a taxpayer, who adheres to the Special Agreement for non-professional caregivers, can apply the deduction for large families and the deduction for dependent descendants with disabilities.

The DGT's ruling

To apply these deductions, it is necessary 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 caregivers does not mean, for tax purposes, that the interested party performs self-employed or employed activity. Therefore, taxpayers who only contribute under said Special Agreement are not entitled to these deductions.

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