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A mother residing in Spain with a child under three years old has enquired whether she can claim the maternity tax deduction while working abroad and contributing to another country's social security system. The Directorate General for Taxes (DGT) has ruled that this is possible, provided she is registered in a public social protection system analogous to the Spanish one.
Cuestión planteada Si resulta de aplicación la deducción por maternidad para una madre de hijo menor de tres años, residente fiscal en España, que trabaja en el extranjero cotizando a la Seguridad Social correspondiente.
Para aplicar la deducción por maternidad, la normativa exige realizar una actividad por cuenta propia o ajena con alta en el régimen de la Seguridad Social o mutualidad. Las referencias a la Seguridad Social en la LIRPF deben entenderse como aplicables también a sistemas públicos equivalentes extranjeros. Por tanto, la consultante cumple los requisitos si está dada de alta en un sistema de protección social análogo al español, calculándose la deducción de forma proporcional a los meses cumplidos y con el límite de las cotizaciones íntegras.
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