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V0806-20 ·8 April 2020 ·consulta-vinculante Medium impact
Tax

The maternity deduction and its increase may be applied proportionally until the month of dismissal

A worker inquired whether she could apply the maternity deduction and the increase for nursery expenses while receiving unemployment benefits following her dismissal. The DGT responds that she is entitled to the deduction and the increase proportionally to the months in which the requirements are met (in this case, from January to July).

In 6 key points

Lifecycle

2020-04-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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