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V3024-23 21 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

The father cannot request the advance payment of the maternity deduction if he does not have sole custody

A father inquires whether he can request the advance payment of the maternity deduction for his daughter, given that the mother is already receiving it. The DGT responds that he cannot request it because he does not meet the legal requirements.

The question raised

Question posed: Whether, as the father of said daughter, he may also request the advance payment of the maternity deduction.

The DGT's ruling

The maternity deduction may only be claimed by the father in the event of the mother's death or when sole custody is granted to the father or a guardian. As these circumstances are not met, the inquirer is not entitled to the deduction or its advance payment.

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