Skip to content
Back to index
V1482-22 21 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction cannot be applied during unpaid leave for personal reasons

A worker inquired whether she retained the right to the maternity tax deduction after requesting unpaid leave for personal reasons. The Directorate General for Taxes (DGT) ruled that because she is not engaged in salaried employment during the leave, the legal requirements are not met.

The question raised

Whether there is an entitlement to the maternity deduction.

The DGT's ruling

To apply the maternity deduction for children under three years of age, it is necessary to carry out self-employed or employed activity with registration in the Social Security or mutual fund. In a situation of leave of absence for personal interest, employment activity ceases, and therefore the requirement of Article 81 of the Personal Income Tax Law (LIRPF) is not met. Consequently, there is no entitlement to the deduction or its advance payment during said period.

Book your free first meeting