Doctrine by topic · DGT Observatory

Self-employed or Employed Activity: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 21 rulings · 2016–2024

Current position

To access deductions for large families, maternity, or descendants with disabilities, the taxpayer must carry out self-employed or employed activity with registration in the Social Security or a mutual fund, or alternatively receive contributory benefits, welfare benefits, or pensions. The large family status is maintained as long as the certificate remains valid, even if the number of children meeting the requirements decreases. This status can be proven through the official certificate or any other means of proof admissible in Law.

The DGT's position remains constant in requiring the performance of labor activity with registration or the receipt of benefits to access deductions. It has been specified that the status of being treated as registered under the Special Agreement for caregivers does not constitute the performance of self-employed or employed activity. The doctrine confirms the validity of the large family certificate and the flexibility in the means of proving such status.

Turning points

  1. V2261-20

    Clarifies that being in a status treated as registered under the Special Agreement for caregivers does not mean performing self-employed or employed activity for tax purposes.

Analysis based on 19 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V1645-21 31 May 2021

The deduction for a descendant with a disability cannot be applied if contributions are made through the Special Agreement for caregivers

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por descendiente con discapacidadconvenio especial de la seguridad socialcuidadores no profesionalesactividad por cuenta propia o ajenasituación asimilada al alta LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual
V1966-19 25 Jul 2019

Maternity tax deduction increase cannot be applied without active employment

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadgastos de custodiaactividad por cuenta propia o ajenacentro de educación infantilcuota diferencial LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81.1
Affects CompanyExpat · Non-residentIndividual
V1676-16 19 Apr 2016

Care agreement prevents disability or large family deduction

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por discapacidadfamilia numerosacuota diferencialconvenio especialactividad por cuenta propia o ajena LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual

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