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V1617-21 ·28 May 2021 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction cannot be applied in the month unemployment benefits are received

A worker inquired whether she could apply the maternity tax deduction and its increase in February 2020, following her dismissal and transition from paid leave to unemployment. The Directorate General for Taxes (DGT) ruled that she is not entitled to the deduction for that month as she is not engaged in self-employment or employment.

In 6 key points

How it affects those involved

This ruling clarifies that the maternity tax deduction requires the taxpayer to be actively working or self-employed, excluding periods of unemployment even if benefits are being received.

Lifecycle

2021-05-28PublishedPublished 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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