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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A self-employed worker enquired whether she could claim the maternity tax deduction during the months she received the extraordinary COVID-19 activity cessation benefit while maintaining her professional activity. The Directorate General for Taxes (DGT) confirmed she is entitled to the deduction and explained how to calculate the contribution limit.
This ruling clarifies the eligibility of self-employed women to claim maternity tax relief even when receiving specific state benefits related to activity cessation, provided certain contribution criteria are met.
The tax team reviews your specific situation.
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