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V2115-20 24 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction and its increase may apply if contributing to an equivalent foreign public system

A tax resident in Spain working abroad and contributing to another country's Social Security asks whether they can apply for the maternity tax deduction. The Directorate General for Taxes (DGT) rules that this is possible, provided the contributions are made to a public social protection system analogous to the Spanish one.

The question raised

Whether the maternity deduction and its increase are applicable.

The DGT's ruling

References to Social Security in the Personal Income Tax (IRPF) regulations must be understood as applicable to equivalent foreign public systems. To apply the maternity deduction and its increase, the taxpayer must be registered in a public social protection system analogous to the Spanish Social Security or mutual funds. The amount shall be calculated proportionally to the months in which the requirements are simultaneously met and shall be subject to the limits established in Article 81 of the LIRPF.

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