A. In general

The following taxpayers may apply these deductions:

1. Those who carry out an activity on their own or on behalf of others for which they are registered in the corresponding Social Security or mutual insurance regime.

2. Those who receive and assistance benefits from the unemployment protection system. ##2##

   In the case of the unemployed, to have the right to apply the deductions it is necessary to be collecting a benefit, contributory or assistance, from the unemployment protection system. It is not enough to be registered as a job seeker.

   Covid-19 attention:  They are entitled to these deductions:

   1. Taxpayers who have received extraordinary economic benefits due to cessation or reduction of the self-employed economic activity as a result of the COVID-19 epidemic that correspond to the protective action of Social Security:

      These are, therefore, extraordinary Social Security benefits for self-employed workers, the nature of which is analogous to the economic benefit for total, temporary or definitive cessation of the activity that was established in Law 32/2010, of 5 December. August, which establishes a specific system of protection for cessation of activity of self-employed workers ( BOE of 6) and is currently regulated in articles 327 et seq. of the consolidated text of the General Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31).

      Consequently, the classification of these extraordinary benefits due to COVID-19 (as well as that of the aforementioned general benefit for cessation of activity) would be that of work income, in accordance with article 17.1 b) of Law IRPF , which includes unemployment benefits among the full income from work, understood in a broad way and not only comprehensive of the situation of cessation of activity corresponding to employed workers.

      Among these benefits are the extraordinary benefits for cessation of activity of articles 5, 6, 7 and 8 of Royal Decree-Law 2/2021, of January 26, on reinforcement and consolidation of social measures in defense of employment ( BOE of 27); or those provided for in articles 6, 7, 8 and 9 of Royal Decree-Law 11/2021, of May 27, on urgent measures for the defense of employment, economic reactivation and protection of self-employed workers ( BOE of 28).

   2. Taxpayers affected by ERTE (temporary employment regulation file), since they are unemployed and have the right to receive unemployment benefits.

3. Those who receive pensions paid by the General Regime and the special Regimes of the Social Security or by the Regime of Passive Classes of the State.

   The benefits generated by Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for people in a situation of dependency, do not give the right to deductions.

4. Those who receive benefits analogous to the previous ones recognized to professionals not integrated into the special Social Security regime of self-employed or self-employed workers by the Social Security Mutual Funds that act as alternatives to the special Social Security regime mentioned, provided that they are benefits for situations identical to those provided for the corresponding Social Security pension.

   The application of deductions extends to taxpayers registered abroad in public social protection systems analogous to Spanish Social Security or to social security mutual societies alternative to Social Security, and to those who receive unemployment benefits or pensions. public social security regimes corresponding to States other than Spain.