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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.
Cuestión planteada Si tiene derecho al incremento de la deducción por maternidad previsto artículo 81.2 de la LIRPF.
Para aplicar el incremento de la deducción por maternidad por gastos de custodia, es necesario cumplir simultáneamente los requisitos del apartado 1 y del apartado 2 del artículo 81 de la LIRPF. Entre estos requisitos se exige realizar una actividad por cuenta propia o ajena con alta en la Seguridad Social o mutualidad. Al no realizar la consultante actividad laboral, no tiene derecho ni a la deducción base ni al incremento por gastos de guardería.
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