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V0691-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction is lost if child assistance supplement is received

A taxpayer inquired whether his wife could claim the maternity tax deduction for 2023 and 2024, given that they have been receiving the child assistance supplement since January 2023. The Directorate General of Taxes (DGT) ruled that the deduction cannot be applied during the months in which said supplement is received.

The question raised

Whether his wife is entitled to apply the maternity deduction in her Personal Income Tax (IRPF) return for the years 2023 and 2024, taking into account the provisions of the thirty-seventh transitional provision of the Personal Income Tax Law (LIRPF).

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