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V0639-20 ·31 March 2020 ·consulta-vinculante Medium impact
Tax

Maternity deduction and its increase cannot be applied without self-employment or salaried employment

A mother with a child under three and nursery expenses asks whether she can apply the maternity deduction and its increase. The DGT rules that she cannot, as she does not carry out any self-employed or salaried activity for which she is registered with the Social Security system.

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Lifecycle

2020-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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