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V2054-24 25 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

New maternity deduction regulations are not retroactive for tax years prior to 2023

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.

The question raised

Whether the expansion of the requirements for applying the maternity deduction has retroactive effect for non-prescribed years, considering that the taxpayer was unemployed for 10 months during 2022.

The DGT's ruling

The new regulation regarding the maternity deduction, which expands the scope of application, takes effect from January 1, 2023. Therefore, it does not apply to tax years prior to said date, and the regulations in force during the corresponding tax period must be applied, as is the case for the 2022 tax year.

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