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V3277-17 21 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction applicable if the mother is self-employed or an employee

A mother working as a family collaborator in a restaurant asks whether she can claim the maternity tax deduction even if her husband receives no remuneration. The Directorate General of Taxes (DGT) states that the requirement is for the beneficiary to be engaged in self-employed or salaried work and to be registered with the Social Security system.

The question raised

Whether she is entitled to apply the maternity deduction established in Article 81 of the LIRPF, even if she does not receive any remuneration from her husband.

The DGT's ruling

To apply the maternity deduction, the beneficiary must carry out self-employed or employed activity for which she is registered in the corresponding Social Security scheme or mutual fund. The fulfillment of these requirements is a matter of fact that must be proven by the taxpayer and assessed by the management and inspection bodies.

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