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Practical Income Manual 2023.

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.

  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.

    In the event that the taxpayer receives benefits obtained from a pension plan, the legally required requirement that the beneficiary carry out an activity on his or her own account or as an employee for which he or she is registered in the corresponding Social Security regime is not met. or mutual society, or who receive contributory and assistance benefits from the unemployment protection system, pensions paid by the General Regime and the special Regimes of the SS or by the State Passive Classes Regime, as well as taxpayers who receive benefits similar to the previous ones recognized to professionals not integrated into the special Social Security regime, so they do not have the right to the deduction.