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V1428-17 ·6 June 2017 ·consulta-vinculante Medium impact
Tax

Requirements for applying the maternity tax deduction

A self-employed worker has enquired whether she can apply for the maternity tax deduction for her child under the age of 3. The Directorate General of Taxes (DGT) has indicated that to access this deduction, it is necessary to carry out self-employed or employed activity and be registered with the corresponding Social Security scheme or mutual fund.

In 6 key points

Lifecycle

2017-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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