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V3245-19 ·27 November 2019 ·consulta-vinculante Medium impact
Tax

Women in same-sex marriages may apply maternity tax relief by prorating it equally

A query was raised regarding whether a marriage between two women can apply for maternity tax relief for their children under the age of three. The Directorate General for Taxes (DGT) has ruled that it is applicable and that the amount shall be prorated equally between both partners.

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2019-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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