Skip to content
Back to index
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

Cuestión planteada Si su mujer tiene derecho a aplicar la deducción por maternidad en su declaración de IRPF correspondiente a los años 2023 y 2024, teniendo en cuenta lo establecido en la disposición transitoria trigésima séptima de la LIRPF.

Email
Contact