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V1530-19 ·24 June 2019 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction applicable when contributing to an equivalent foreign social security system

A mother residing in Spain with a child under three years old has enquired whether she can claim the maternity tax deduction while working abroad and contributing to another country's social security system. The Directorate General for Taxes (DGT) has ruled that this is possible, provided she is registered in a public social protection system analogous to the Spanish one.

In 6 key points

Lifecycle

2019-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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