Skip to content
V2800-21 ·15 November 2021 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction not applicable during childcare leave periods

A worker with a child under three years old enquired whether she could claim the maternity tax deduction during months spent on childcare leave. The Directorate-General for Taxes (DGT) ruled that she is not entitled to the deduction or its advance payment during that period.

In 6 key points

Lifecycle

2021-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact