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V1966-19 25 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction increase cannot be applied without active employment

An individual without self-employment or salaried activity inquired whether they could apply for the increased maternity tax deduction for childcare expenses. The Directorate General for Taxes (DGT) ruled that this is not possible, as accessing the deduction and its increased rate requires engaging in an economic activity and being registered with the Social Security system.

The question raised

Whether she is entitled to the increase in the maternity deduction provided for in Article 81.2 of the LIRPF.

The DGT's ruling

To apply the increase in the maternity deduction for childcare expenses, it is necessary to simultaneously fulfill the requirements of paragraph 1 and paragraph 2 of Article 81 of the Personal Income Tax Law (LIRPF). Among these requirements, it is required to carry out self-employed or employed activity with registration in the Social Security or a mutual fund. As the applicant is not engaged in any professional activity, she is entitled neither to the base deduction nor to the increase for nursery expenses.

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