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V3099-18 ·29 November 2018 ·consulta-vinculante Medium impact
Tax

Maternity deduction can be applied even if no Income Tax is withheld from salary

A worker with a large family and reduced working hours asks whether she is entitled to the maternity deduction if no Income Tax (IRPF) is withheld from her payslip. The Directorate-General for Tax (DGT) responds that the right to the deduction depends on being registered with Social Security and not on whether withholdings are applied.

In 6 key points

Lifecycle

2018-11-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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