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The taxpayer inquired whether the new requirements for the maternity deduction apply to non-prescribed years, following a period of unemployment in 2022. The Directorate General of Taxes (DGT) ruled that the new regulations are only applicable from 1 January 2023.
Cuestión planteada Si tiene carácter retroactivo para años no prescritos, la ampliación de los requisitos exigidos para poder aplicar la deducción por maternidad, teniendo en cuenta que la consultante se encontraba en situación de desempleo en 2022 durante 10 meses.
La nueva regulación de la deducción por maternidad, que amplía los supuestos de aplicación, tiene efectos desde el 1 de enero de 2023. Por tanto, no se aplica a ejercicios anteriores a dicha fecha, debiendo aplicarse la normativa vigente en el período impositivo correspondiente, como ocurre con el ejercicio 2022.
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