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V2205-25 ·17 November 2025 ·consulta-vinculante Low impact
Tax

Maternity allowance delays to be attributed to eligible years via supplementary self-declaration

A retiree asks whether maternity allowance delays from 2024 have prescribed or whether a 30% reduction applies. The DGT replies that the delays must be attributed to the eligibility years (2016–2019) through supplementary self-declarations.

In 6 key points

Lifecycle

2025-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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