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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 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.

  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.

  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.