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A worker inquired whether she could apply the maternity tax deduction in December 2020, a month in which she received both paid leave and unemployment benefits. The Directorate General for Taxes (DGT) ruled that she is not entitled to the deduction for that month because she was not engaged in self-employment or salaried employment.
Cuestión planteada Si tiene derecho a aplicar la deducción por maternidad en el mes de diciembre de 2020.
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