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V1951-17 ·19 July 2017 ·consulta-vinculante Medium impact
Tax

The maternity deduction cannot be applied during a leave of absence for childcare

A civil servant asks whether she can apply the maternity deduction and receive its advance payment while on a leave of absence for childcare. The DGT responds that, as she is not performing salaried employment during the leave of absence, the requirements for the deduction are not met.

In 6 key points

Lifecycle

2017-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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