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V0070-20 15 January 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction increase is not apportioned; mothers may apply it by considering expenses of both parents

A father inquired whether he could share the tax deduction for custody expenses of his child under three years old. The DGT clarified that the increase in the deduction is intended for the mother and that, to calculate its limit, expenses paid by both her and the other parent must be summed.

The question raised

Cuestión planteada Si el incremento de la deducción del artículo 81.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas se prorratea entre los padres del menor de tres años cuando ambos abonan los gastos de custodia de este.

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