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Specific manual for people with disabilities

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##

  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.

  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.