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V3440-19 ·16 December 2019 ·consulta-vinculante Medium impact
Tax

Temporary foster care does not entitle one to the maternity deduction

The inquirer asks whether they may apply the maternity deduction for a period of temporary foster care prior to being appointed as a guardian. The DGT responds that said deduction only applies in cases of pre-adoptive or permanent foster care.

In 5 key points

Lifecycle

2019-12-16PublishedPublished 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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