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V0700-24 16 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction is incompatible with the child assistance allowance during the months the latter is received

The taxpayer asks whether they can apply the maternity tax deduction in 2023 after having requested the child assistance allowance. The Directorate General of Taxes (DGT) responds that the deduction can only be applied proportionally to the months in which said allowance is not received.

The question raised

Question posed: Whether the maternity deduction can be applied in 2023.

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