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Practical tools for informed decision-making.
A worker with a large family and reduced working hours asks whether she is entitled to the maternity deduction if no Income Tax (IRPF) is withheld from her payslip. The Directorate-General for Tax (DGT) responds that the right to the deduction depends on being registered with Social Security and not on whether withholdings are applied.
Cuestión planteada - Si se le debe practicar retención a cuenta del IRPF en su nómina, y si tiene derecho a aplicar la deducción por maternidad aunque no se le practique dicha retención.
El derecho a la deducción por maternidad para hijos menores de tres años requiere que la madre realice una actividad por cuenta propia o ajena con alta en la Seguridad Social o mutualidad. Este derecho existe con independencia de que se practique o no retención de IRPF en los rendimientos del trabajo. El importe de la deducción tiene como límite las cotizaciones y cuotas totales a la Seguridad Social devengadas por cada hijo.
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