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A civil servant asks whether she can apply the maternity deduction and receive its advance payment while on a leave of absence for childcare. The DGT responds that, as she is not performing salaried employment during the leave of absence, the requirements for the deduction are not met.
Question posed: Whether the consultant is entitled to apply the maternity deduction during the period in which she is on a leave of absence for childcare. Computation of the number of months for the calculation of the deduction amount.
To benefit from the maternity deduction, it is necessary to perform self-employed or salaried activity and be registered with the Social Security or a mutual fund. During a leave of absence for childcare, salaried employment ceases, and therefore the legal requirement is not met. Consequently, there is no entitlement to the deduction or its advance payment during the months of the leave of absence.
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