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V1488-20 20 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction and its increase are applied proportionally to months of activity and Social Security registration

A mother inquired whether she could apply for the maternity tax deduction and its increase in 2019 after being unemployed and subsequently working in December. The DGT ruled that she is only entitled to the deduction and the increase for the month of December, as it was the only month involving professional activity and Social Security registration.

The question raised

Cuestión planteada Si tiene derecho a la aplicación de la deducción por maternidad, y al incremento de la deducción, en 2019.

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