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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker inquired whether she retained the right to the maternity tax deduction after requesting unpaid leave for personal reasons. The Directorate General for Taxes (DGT) ruled that because she is not engaged in salaried employment during the leave, the legal requirements are not met.
This ruling clarifies that the maternity deduction is contingent upon active employment, meaning workers on personal leave lose eligibility for the benefit during that period.
The tax team reviews your specific situation.
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