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V0830-20 13 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

The maternity deduction may be applied proportionally to the months with activity and registration with the Social Security

A teacher inquired whether she could apply the maternity deduction during the months in which she received unemployment benefits. The DGT responds that the deduction is calculated proportionally to the months in which the requirements of activity and registration with the Social Security are simultaneously met.

The question raised

Question posed: Whether she is entitled to the maternity deduction during the months in which she has received unemployment benefits.

The DGT's ruling

The maternity deduction is applied proportionally to the number of months in which the requirements of performing self-employed or employed activity with registration in the Social Security regime or mutual fund are simultaneously met. The registration requirement is understood to be met if the situation occurs on any day of the month. In the case of the inquirer, she will be entitled to the deduction for the months worked (January to June and September to December), subject to the limit of the total contributions and quotas accrued.

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