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V2276-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction cannot be applied during childcare leave

A query was raised regarding whether a civil servant on childcare leave is entitled to the maternity tax deduction. The Directorate General for Taxes (DGT) ruled that she is not, as the requirement to perform salaried employment with Social Security registration is not met.

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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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