Doctrine by topic · DGT Observatory

Self-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 13 rulings · 2015–2023

Current position

To access deductions for maternity, large families, or disability, it is necessary to carry out self-employment or employment activities with registration in the Social Security or a mutual fund, or to receive unemployment benefits or pensions. In the case of maternity, the right is maintained during months with activity, even if the registration occurs on any day of the month, but it is lost when economic activity is suspended. The large family status can be proven through an official certificate or means of proof admissible under Law.

The DGT's position remains stable regarding the requirement of economic activity or receipt of benefits to access deductions. A nuance is observed in the application for the maternity deduction, specifying that the right persists in months with activity even if the registration is partial. Likewise, the description of valid benefits for the large family and disability deductions has been expanded.

Turning points

  1. V1612-18

    Introduces the possibility of accessing the large family deduction through the receipt of unemployment protection benefits or pensions, in addition to employment activity.

  2. V2037-21

    Specifies that the right to the maternity deduction is maintained in the months in which activity continues, including those where the registration occurs on any day of the month.

Analysis based on 11 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
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
V1727-21 3 Jun 2021

Maternity tax deduction applicable during periods of receipt of inactivity benefits

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadprestación por cese de actividadrégimen especial de trabajadores autónomoscotizaciones íntegrasmínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81.1
Affects CompanyExpat · Non-residentIndividual
V2657-19 30 Sept 2019

Maternity tax deduction requires registration with Social Security

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadactividad por cuenta propiaseguridad socialmínimo por descendientesautónoma colaboradora 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
V3277-17 21 Dec 2017

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

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadactividad por cuenta propiaactividad por cuenta ajenaseguridad socialmínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81
Affects CompanyExpat · Non-residentIndividual
V1428-17 6 Jun 2017

Requirements for applying the maternity tax deduction

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadactividad por cuenta propiaactividad por cuenta ajenaseguridad socialrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 30.2.2ª
Affects CompanyExpat · Non-residentIndividual
V0463-15 6 Feb 2015

Maternity tax deduction unavailable without self-employment or employment activity

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadactividad por cuenta propiaactividad por cuenta ajenaprestación por desempleosubsidio por maternidad LIRPF — Ley 35/2006 del IRPF art. 81RIRPF — RD 439/2007, Reglamento del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual

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