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V1966-19 ·25 July 2019 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction increase cannot be applied without active employment

An individual without self-employment or salaried activity inquired whether they could apply for the increased maternity tax deduction for childcare expenses. The Directorate General for Taxes (DGT) ruled that this is not possible, as accessing the deduction and its increased rate requires engaging in an economic activity and being registered with the Social Security system.

In 6 key points

Lifecycle

2019-07-25PublishedPublished 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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