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V3024-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

The father cannot request the advance payment of the maternity deduction if he does not have sole custody

A father inquires whether he can request the advance payment of the maternity deduction for his daughter, given that the mother is already receiving it. The DGT responds that he cannot request it because he does not meet the legal requirements.

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2023-11-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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