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V1530-19 24 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction applicable when contributing to an equivalent foreign social security system

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.

The question raised

Whether the maternity deduction is applicable to a mother of a child under three years of age, a tax resident in Spain, who works abroad and contributes to the corresponding Social Security.

The DGT's ruling

To apply the maternity deduction, the regulations require performing an activity as an employee or self-employed person with registration in the Social Security regime or mutual fund. References to Social Security in the Personal Income Tax Law (LIRPF) must be understood as also applicable to equivalent foreign public systems. Therefore, the applicant meets the requirements if they are registered in a social protection system analogous to the Spanish one, with the deduction calculated proportionally to the completed months and subject to the limit of total contributions.

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