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V1250-25 ·9 July 2025 ·consulta-vinculante Low impact
Tax

Incompatibility of maternity deduction with child care allowance

A mother asked whether she could claim the maternity deduction from 2023 for a child born in 2022, having not worked at that time and receiving the child care allowance. The DGT replied that she has no right to the deduction due to incompatibility between the two benefits and failure to meet requirements in 2022.

In 6 key points

How it affects those involved

The ruling clarifies that maternity deduction cannot be claimed if the child care allowance is received and the necessary working conditions were not met in the year of birth.

Lifecycle

2025-07-09PublishedPublished 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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