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V2115-20 ·24 June 2020 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction and its increase may apply if contributing to an equivalent foreign public system

A tax resident in Spain working abroad and contributing to another country's Social Security asks whether they can apply for the maternity tax deduction. The Directorate General for Taxes (DGT) rules that this is possible, provided the contributions are made to a public social protection system analogous to the Spanish one.

In 6 key points

Lifecycle

2020-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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