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V1656-17 27 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction may be applied during months when all requirements are simultaneously met

A female worker inquired whether she could apply the maternity tax deduction from the birth of her child until the start of her parental leave. The Directorate-General for Taxes (DGT) ruled that she is entitled to the deduction on a pro-rata basis for the months in which all requirements are met, including the month in which her leave commences.

The question raised

1) Whether she is entitled to apply the maternity deduction from the birth of her child until she takes a leave of absence for childcare.

The DGT's ruling

The maternity deduction is applied proportionally to the number of months in which the requirements of having children under three years of age and performing self-employed or employed activity with registration in the Social Security or mutual fund are simultaneously met. The registration requirement is deemed met if the situation occurs on any day of the month. Therefore, if the worker is registered until June 19, the requirement is deemed met for that month, provided that the remaining conditions are satisfied.

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