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V2256-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction cannot be applied when contributing via the Special Agreement for caregivers

A query was raised regarding whether an individual contributing to the Public Social Security Regime through a Special Agreement, due to their role as a caregiver for a child with a disability, is eligible for the maternity tax deduction. The Directorate General of Taxes (DGT) ruled that this is not possible, as the requirement to carry out self-employed or employed activity is not met.

In 6 key points

How it affects those involved

This ruling clarifies that individuals contributing to Social Security solely through a Special Agreement as caregivers do not qualify for the maternity tax deduction, as they lack the necessary employment or self-employment status.

Lifecycle

2021-08-12PublishedPublished 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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