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V1699-21 2 June 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

The maternity deduction may be applied even if there is an exemption from RETA contributions

A self-employed worker inquires whether she can apply the maternity deduction during the months in which she received the benefit for cessation of activity and the months with exemption from contributions. The DGT responds that she is entitled to the deduction during all those periods.

The question raised

Question raised: Whether she is entitled to the maternity deduction from March to September.

The DGT's ruling

The maternity deduction applies if self-employment activity is carried out with registration in the Social Security. During the months of extraordinary benefit for cessation of activity and the months with total or partial exemption from RETA quotas, the requirements for the deduction are met. To calculate the deduction limit, contributions must be computed at their full amounts, without taking into account the applied bonuses or exemptions.

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