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V2037-21 ·7 July 2021 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction applies during active months, but not while activity is suspended

A self-employed worker inquired whether she could claim the maternity tax deduction during months in which she received benefits for cessation of activity. The Directorate General for Taxes (DGT) ruled that she is entitled to the deduction during months when her activity is maintained, but not during the month in which the activity is suspended.

In 6 key points

Lifecycle

2021-07-07PublishedPublished 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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