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V0639-20 31 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity deduction and its increase cannot be applied without self-employment or salaried employment

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.

The question raised

Whether the increase in the deduction provided for in Article 81.2 of the LIRPF is applicable.

The DGT's ruling

To access the maternity deduction and its increase for childcare expenses, it is an indispensable requirement to carry out self-employed or employed activity for which one is registered in the corresponding Social Security regime or mutual fund. As this requirement of paragraph 1 of Article 81 of the LIRPF is not met, there is no entitlement to either the base deduction or the increase provided for in paragraph 2.

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