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V1815-24 19 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity deduction and its advance payment are incompatible with the child assistance supplement

The inquirer asks whether the Minimum Vital Income benefit is compatible with the advance payment of the maternity deduction. The DGT rules that they are not compatible if the child assistance supplement is being received.

The question raised

Whether the benefit granted by the INSS and the advance payment of the maternity deduction are compatible or not.

The DGT's ruling

The maternity deduction may not be applied during the months in which either parent receives the childhood assistance supplement of the minimum vital income. Therefore, if said supplement is received, there is no entitlement to the maternity deduction or to its advance payment for the duration of said receipt.

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