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V0070-20 ·15 January 2020 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction increase is not apportioned; mothers may apply it by considering expenses of both parents

A father inquired whether he could share the tax deduction for custody expenses of his child under three years old. The DGT clarified that the increase in the deduction is intended for the mother and that, to calculate its limit, expenses paid by both her and the other parent must be summed.

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2020-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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