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V0968-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction can be applied in the month Social Security registration ends

A worker enquired whether she was entitled to the maternity tax deduction in May 2018, the month her contract ended following her holiday period. The Directorate-General for Taxes (DGT) ruled that the requirement for Social Security registration is met if it occurs on any day during the month.

The question raised

Whether there is a right to the maternity deduction during the month of May 2018.

The DGT's ruling

Regarding the maternity deduction, the requirement of registration in the Social Security or Mutual Insurance scheme is understood to be met when such situation occurs on any day of the month. Therefore, if the taxpayer has been registered until a certain day of a month, the requirement is considered met for that entire month. The deduction shall be applied proportionally to the number of months in which the requirements are simultaneously met, subject to the limit of the contributions accrued.

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