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V3277-17 ·21 December 2017 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction applicable if the mother is self-employed or an employee

A mother working as a family collaborator in a restaurant asks whether she can claim the maternity tax deduction even if her husband receives no remuneration. The Directorate General of Taxes (DGT) states that the requirement is for the beneficiary to be engaged in self-employed or salaried work and to be registered with the Social Security system.

In 5 key points

Lifecycle

2017-12-21PublishedPublished 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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