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V0806-20 8 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

The maternity deduction and its increase may be applied proportionally until the month of dismissal

A worker inquired whether she could apply the maternity deduction and the increase for nursery expenses while receiving unemployment benefits following her dismissal. The DGT responds that she is entitled to the deduction and the increase proportionally to the months in which the requirements are met (in this case, from January to July).

The question raised

Question raised - Whether she is entitled to the maternity deduction and the corresponding increase for nursery expenses during the months in which she receives unemployment benefits.

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