Skip to main content
Practical manual for Income Tax 2023.

A. In general

The following taxpayers may apply these deductions:

  1. Those who carry out an activity on own or on behalf others for which are registered the corresponding Social Security or mutual insurance scheme.

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

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

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

    Benefits generated by Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for People in Situations of Dependency, do not give the right to deductions.

  4. Those who receive benefits similar to those previously granted to professionals not included in the special Social Security regime for self-employed workers or freelancers by Social Security Mutual Societies that act as alternatives to the aforementioned special Social Security regime, provided that the benefits are 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 similar to the Spanish Social Security or to social security mutual funds alternative to Social Security, and to those who receive unemployment benefits or pensions from public social security schemes corresponding to States other than Spain.

    In the event that the taxpayer receives benefits obtained from a pension plan, the legal requirement is not met that the beneficiary carries out an activity as a self-employed person or another person for which he or she is registered with the corresponding Social Security or mutual fund scheme, or that he or she receives contributory and assistance benefits from the unemployment protection system, pensions paid by the General Scheme and the special SS Schemes or by the State Passive Classes Scheme, as well as taxpayers who receive benefits similar to those previously recognized to professionals not integrated into the special Social Security scheme, so they are not entitled to the deduction.