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V2037-17 ·27 July 2017 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction may be applied by considering unpaid salary social security contributions

A female worker enquired whether she was entitled to the €1,200 maternity tax deduction in 2015 after being reinstated by court order. The Tax Agency ruled that to calculate the deduction limit, social security contributions accrued from unpaid salaries during that period must be included.

In 6 key points

Lifecycle

2017-07-27PublishedPublished 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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