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A query was raised regarding whether a father can request the advance payment of the maternity tax deduction via Form 140 if the mother is already receiving it. The Directorate General of Taxes (DGT) ruled that the father is not entitled to the deduction or its advance payment, as he does not meet the legal requirements.
Question raised Regarding Form 140, if within a family unit the mother is already enjoying the monthly advance payment of the maternity deduction, and the father has not requested it, it is questioned whether the father may also request the advance payment of said maternity deduction through said form.
The father is not entitled to apply the maternity deduction in his Personal Income Tax return nor to request its advance payment. This is because he does not fall under the circumstances set forth in Article 81.1 of the LIRPF, which limit the father's right to the death of the mother or when custody is exclusively attributed to him or to a guardian.
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