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V0358-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Fathers cannot request advance payment of maternity tax deduction without sole custody

A query was raised regarding whether a father can request the advance payment of the maternity tax deduction via Form 140 if the mother is already receiving it. The Directorate General of Taxes (DGT) ruled that the father is not entitled to the deduction or its advance payment, as he does not meet the legal requirements.

In 6 key points

How it affects those involved

This ruling clarifies that the right to the maternity tax deduction and its advance payment is strictly tied to legal custody requirements, preventing duplicate or unauthorized claims by non-custodial parents.

Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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