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V2657-19 30 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction requires registration with Social Security

A query was raised regarding whether a self-employed spouse working as a non-remunerated collaborator can apply for the maternity tax deduction. The Directorate General of Taxes (DGT) has ruled that the regulation requires being registered with Social Security or a Mutual Fund while performing self-employed or employed activities.

The question raised

Whether your spouse is entitled to apply the maternity deduction.

The DGT's ruling

To access the maternity deduction, the beneficiary must carry out self-employed or employed activity and be registered in the corresponding Social Security or Mutual scheme. The verification of whether these factual requirements are met is the responsibility of the management and inspection bodies of the Tax Administration.

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