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A mother with a child under three and nursery expenses asks whether she can apply the maternity deduction and its increase. The DGT rules that she cannot, as she does not carry out any self-employed or salaried activity for which she is registered with the Social Security system.
Cuestión planteada Si resulta de aplicación el incremento de la deducción previsto en el artículo 81.2 de la LIRPF.
Para acceder a la deducción por maternidad y a su incremento por gastos de custodia, es requisito indispensable realizar una actividad por cuenta propia o ajena por la que se esté dado de alta en el régimen correspondiente de la Seguridad Social o mutualidad. Al no cumplir este requisito del apartado 1 del artículo 81 de la LIRPF, no se tiene derecho ni a la deducción base ni al incremento previsto en el apartado 2.
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