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V1874-21 ·15 June 2021 ·consulta-vinculante Medium impact
Tax

Contributions increased due to working hour reductions may be used as the limit for the maternity deduction

A mother with a reduction in working hours due to the care of a minor with a serious illness asks which Social Security contribution amount should be used as the limit for her maternity deduction. The DGT responds that the contributions increased up to 100% of the amount that would have corresponded without the reduction must be computed.

Lifecycle

2021-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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