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V1656-17 ·27 June 2017 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction may be applied during months when all requirements are simultaneously met

A female worker inquired whether she could apply the maternity tax deduction from the birth of her child until the start of her parental leave. The Directorate-General for Taxes (DGT) ruled that she is entitled to the deduction on a pro-rata basis for the months in which all requirements are met, including the month in which her leave commences.

In 6 key points

Lifecycle

2017-06-27PublishedPublished 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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