You never "derate" for voltage drop. The word "derate" does not apply to voltage drop considerations.
To "derate" means that you have to change the numerical value of the ampacity of a conductor. With three #8 THW conductors in a conduit, for example, and at a 25C ambient, each conductor has an ampacity of 50 amps. Put four #8 THW current-carrying conductors in the same conduit in the same 25C ambient, and each conductor will have an ampacity of 40 amps. You "derated" the conductor itself. The maximum amount of current it is allow to carry has been reduced. That has nothing to do with the amount of current you actually plan to put through it, nor with the impact of that current on the voltage at the receiving end.
If you decide to use a larger size conductor because you are concerned with voltage drop, you are not changing the amount of current any given conductor is allowed to carry. So you are not "derating" the conductor.