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V3236-15 ·22 October 2015 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction cannot be applied during parental leave

A worker inquired whether she could claim the maternity tax deduction while on leave to care for a child, and if sick leave for a common illness would affect this right. The Directorate General of Taxes (DGT) ruled that being on leave prevents the deduction, whereas sick leave does not cancel it.

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2015-10-22PublishedPublished 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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