Doctrine by topic · DGT Observatory

Employment Activity: 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

Settled doctrine High confidence 33 rulings · 2014–2026

Current position

To access maternity or spouse with disability tax deductions, it is mandatory to carry out self-employment or employment activity with registration in the Social Security or mutual fund, or to receive unemployment benefits or pensions. Being on a leave of absence, even if social security contributions are maintained, is not equivalent to carrying out employment activity. The registration requirement is considered met if the situation occurs on any day of the month, with the deduction being applied proportionally.

The DGT's position remains constant regarding the requirement to carry out effective activity or receive benefits to access the deductions. No fundamental changes have occurred, but rather clarifications regarding the proportionality of the deduction according to the days of registration and the method of proving large family status. It is reiterated that contributions during a leave of absence do not substitute for the activity requirement.

Turning points

  1. V0968-19

    Establishes that the registration requirement is understood to be met if the situation occurs on any day of the month, allowing for the proportional application of the deduction.

Analysis based on 29 of 33 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1128-23 4 May 2023

Large family tax deduction applicable if activity or benefit requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosaactividad por cuenta propiaactividad por cuenta ajenaprestaciones de la seguridad socialcondición de familia numerosa LIRPF — Ley 35/2006 del IRPF art. 81 bisLey 40/2003
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
V0584-21 11 Mar 2021

Unemployment benefits do not allow for the maternity tax deduction

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadsituación asimilada al altaprestación por desempleoactividad por cuenta ajenaseguridad social LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81
Affects CompanyExpat · Non-residentIndividual
V1612-18 11 Jun 2018

Large family tax deduction applicable if employment or benefit requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosacuota diferencialactividad por cuenta ajenaactividad por cuenta propiatítulo de familia numerosa LIRPF — Ley 35/2006 del IRPF art. 81 bis.1.cLIRPF — Ley 35/2006 del IRPF art. 58
Affects CompanyExpat · Non-residentIndividual

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