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V1052-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Maternity deduction: total amount to be declared in box 612

A taxpayer asks whether, in the advance payment box for maternity deduction, the amount actually paid or the total generated in the year should be declared. The DGT responds that the total amount corresponding to the year must be indicated.

In 6 key points

Lifecycle

2025-06-25PublishedPublished 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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