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V0846-21 12 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Increased social security contributions due to reduced working hours counted towards maternity deduction limit

A taxpayer inquired whether, after reducing their working hours by 99% to care for a minor with a serious illness, the social security contributions used to calculate the maternity deduction limit should be the actual amounts paid or the increased amounts. The Directorate General of Taxes (DGT) ruled that the increased contributions, as determined by social security regulations, must be applied.

The question raised

Limit of Social Security contributions applicable to the maternity deduction.

The DGT's ruling

For the maternity deduction limit, social security contributions shall be calculated up to 100 percent of the amount that would have corresponded if the reduction in working hours had not occurred. This calculation is performed based on the full amounts, without considering any subsidies. The contributed amount includes both the contributions made by the employee and by the employer.

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