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V0968-19 ·7 May 2019 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction can be applied in the month Social Security registration ends

A worker enquired whether she was entitled to the maternity tax deduction in May 2018, the month her contract ended following her holiday period. The Directorate-General for Taxes (DGT) ruled that the requirement for Social Security registration is met if it occurs on any day during the month.

In 6 key points

Lifecycle

2019-05-07PublishedPublished 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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