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V0671-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction not applicable without subsequent Social Security registration after birth

A mother inquired whether she could claim the maternity tax deduction in her 2023 tax return after having worked before the birth but not afterwards. The Directorate General of Taxes (DGT) ruled that she is not entitled to the deduction as she does not meet the legal requirements.

In 5 key points

Lifecycle

2024-04-15PublishedPublished 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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