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V2657-19 ·30 September 2019 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction requires registration with Social Security

A query was raised regarding whether a self-employed spouse working as a non-remunerated collaborator can apply for the maternity tax deduction. The Directorate General of Taxes (DGT) has ruled that the regulation requires being registered with Social Security or a Mutual Fund while performing self-employed or employed activities.

In 5 key points

How it affects those involved

This ruling clarifies the eligibility criteria for the maternity tax deduction, specifically emphasizing the necessity of formal registration with the social security system.

Lifecycle

2019-09-30PublishedPublished 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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