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:

   1. Taxpayers who have received extraordinary economic benefits due to the cessation or reduction of the economic activity of the self-employed as a result of the COVID-19 epidemic that correspond to the protective action of Social Security:

      These are, therefore, extraordinary Social Security benefits for self-employed workers, the nature of which is analogous to the economic benefit for total, temporary or definitive cessation of activity that was established in Law 32/2010, of August 5, which establishes a specific system of protection for cessation of activity of self-employed workers ( BOE of the 6th) and is currently regulated in articles 327 et seq. of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of the 31st).

      Consequently, the classification of these extraordinary benefits due to COVID-19 (as well as that of the aforementioned general benefit for cessation of activity) would be that of employment income, in accordance with article 17.1 b) of Law IRPF , which includes among the total employment income unemployment benefits, understood in a broad way and not only comprehensive of the situation of cessation of activity corresponding to employees.

      These benefits include the extraordinary benefits for cessation of activity in articles 5, 6, 7 and 8 of Royal Decree-Law 2/2021, of January 26, on the reinforcement and consolidation of social measures in defense of employment ( BOE of the 27th); or those provided for in articles 6, 7, 8 and 9 of Royal Decree-Law 11/2021, of May 27, on urgent measures to protect employment, economic recovery and the protection of self-employed workers ( BOE of the 28th).

   2. Taxpayers affected by ERTE (temporary employment regulation file), since they are unemployed and have the right to receive 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.