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V0584-21 ·11 March 2021 ·consulta-vinculante Medium impact
Tax

Unemployment benefits do not allow for the maternity tax deduction

A worker inquired whether she could apply the maternity tax deduction in December 2020, a month in which she received both paid leave and unemployment benefits. The Directorate General for Taxes (DGT) ruled that she is not entitled to the deduction for that month because she was not engaged in self-employment or salaried employment.

In 6 key points

How it affects those involved

This ruling clarifies that the maternity tax deduction is only applicable when the taxpayer is actively working or in a situation equivalent to being employed, excluding periods of pure unemployment benefit receipt.

Lifecycle

2021-03-11PublishedPublished 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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