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V1699-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

The maternity deduction may be applied even if there is an exemption from RETA contributions

A self-employed worker inquires whether she can apply the maternity deduction during the months in which she received the benefit for cessation of activity and the months with exemption from contributions. The DGT responds that she is entitled to the deduction during all those periods.

In 6 key points

Lifecycle

2021-06-02PublishedPublished 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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