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V1978-18 2 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity and family size deductions available for foreign social security systems

A Spanish tax resident working abroad asks whether she can claim maternity and family size deductions and request advance payment. The DGT confirms this is possible if she is enrolled in a public social protection system analogous to Spain's Social Security.

The question raised

Whether the maternity and large family deductions may be applied, and whether their advance payment may be requested.

The DGT's ruling

For the maternity deduction, the mother must carry out an activity with registration in the Social Security or a mutual fund, understanding that the regulatory references apply to equivalent foreign public systems. The limit of the deduction is the full amount of the contributions and quotas accrued. For the large family deduction, the parent must be an ascendant or an orphaned sibling who is part of a large family and meet the requirements regarding activity or receipt of benefits. The advance payment of both deductions is subject to compliance with the registration and contribution requirements provided for in the Personal Income Tax Regulations.

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