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V1488-20 ·20 May 2020 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction and its increase are applied proportionally to months of activity and Social Security registration

A mother inquired whether she could apply for the maternity tax deduction and its increase in 2019 after being unemployed and subsequently working in December. The DGT ruled that she is only entitled to the deduction and the increase for the month of December, as it was the only month involving professional activity and Social Security registration.

In 6 key points

Lifecycle

2020-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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