Doctrine by topic · DGT Observatory

Advance Payment: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 23 rulings · 2014–2026

Current position

For the deductions under article 81 bis of the LIRPF (Personal Income Tax Law), it is necessary to carry out self-employed or employed activity with registration in the Social Security or a mutual fund, or to receive contributory or welfare unemployment benefits and pensions. The advance payment of the maternity deduction requires compliance with these requirements of activity or receipt of benefits. The special agreement with the Social Security does not equate to performing self-employed or employed activity.

The DGT's position remains stable regarding the necessity of activity or receipt of benefits to access deductions and their advance payment. Constant criteria have been maintained regarding the impropriety of maternity payments in situations of leave of absence (V1552-14, V1951-17, V2276-21). Ruling V3025-23 specifies that the special agreement does not constitute self-employed or employed activity.

Turning points

  1. V3025-23

    Clarifies that contributing through a special agreement with the Social Security does not imply performing self-employed or employed activity for the deduction.

Analysis based on 20 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V0188-23 7 Feb 2023

Spouse disability tax deduction: beneficiary income must not exceed €8,000

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por discapacidadcónyuge no separado legalmenterendimientos netosabono anticipadorentas exentas LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V2800-21 15 Nov 2021

Maternity tax deduction not applicable during childcare leave periods

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadexcedencia por cuidado de hijosactividad por cuenta ajenaseguridad socialabono anticipado LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81
Affects CompanyExpat · Non-residentIndividual
V2276-21 12 Aug 2021

Maternity tax deduction cannot be applied during childcare leave

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadexcedencia por cuidado de hijosactividad por cuenta ajenaseguridad socialabono anticipado LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81.1
Affects CompanyExpat · Non-residentIndividual
V3236-15 22 Oct 2015

Maternity tax deduction cannot be applied during parental leave

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadexcedencia por cuidado de hijosactividad por cuenta ajenaabono anticipadobaja por enfermedad LIRPF — Ley 35/2006 del IRPF art. 81RIRPF — RD 439/2007, Reglamento del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual
V1552-14 12 Jun 2014

Maternity tax deduction cannot be applied during childcare leave

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadexcedencia por cuidado de hijoactividad por cuenta ajenaabono anticipadomínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 81RIRPF — RD 439/2007, Reglamento del IRPF art. 60.5.3º
Affects CompanyExpat · Non-residentIndividual

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