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V0830-20 ·13 April 2020 ·consulta-vinculante Medium impact
Tax

The maternity deduction may be applied proportionally to the months with activity and registration with the Social Security

A teacher inquired whether she could apply the maternity deduction during the months in which she received unemployment benefits. The DGT responds that the deduction is calculated proportionally to the months in which the requirements of activity and registration with the Social Security are simultaneously met.

In 6 key points

Lifecycle

2020-04-13PublishedPublished 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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