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V1727-21 ·3 June 2021 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction applicable during periods of receipt of inactivity benefits

A self-employed worker enquired whether she could apply the maternity tax deduction during the months she received the extraordinary COVID-19 inactivity benefit. The Directorate General for Taxes (DGT) confirmed she is entitled to the deduction and explained how to calculate the contribution limit.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility for maternity tax deductions for self-employed individuals receiving inactivity benefits, ensuring they can benefit from these tax reliefs even when not actively working, provided certain contribution criteria are met.

Lifecycle

2021-06-03PublishedPublished 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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