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V0593-19 20 March 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

No increase to maternity tax deduction applicable in the tax period after the child reaches three years of age

A taxpayer inquired whether she could apply for an increase in the maternity tax deduction for childcare expenses in the year her adopted daughter turns four. The Directorate General for Taxes (DGT) ruled that she is not entitled to the increase because the child has already exceeded the established age limit.

The question raised

Cuestión planteada Si tiene derecho al incremento de la deducción por maternidad previsto artículo 81.2 de la LIRPF.

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