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Practical manual for Income Tax 2020.

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.

    Covid-19 Attention:  are entitled to these deductions:

    • Taxpayers who have received the extraordinary benefit for cessation of activity for those affected by the declaration of the state of alarm for the management of the health crisis situation caused by Covid-19 regulated by article 17 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to deal with the economic and social impact of Covid-19 (BOE of the 18th), since this article proceeds to expand the circumstances in which the self-employed are entitled to the benefit for cessation of activity of article 327 and following of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, which is part of the protective action that the Social Security system provides to self-employed workers, affiliated to Social Security and registered in the Special Regime for Self-Employed Workers or Self-Employed Workers, in the Special System for Self-Employed Agricultural Workers or in the Special Regime for Sea Workers, and, therefore, it is a contributory and assistance benefit of the unemployment protection system required by article 81 bis of Law IRPF .

    • Taxpayers affected by ERTES (temporary employment regulation files), since they are unemployed and are entitled to unemployment benefits .

  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.