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Practical manual for Income Tax 2022.

Tax return result

Deduction for maternity

For the 2020, 2021 and 2022 tax periods, the Fifth Final Provision of Law 6/2023, of March 17, on Securities Markets and Investment Services ( BOE of March 18), incorporates a new section 4 in the Thirty-eighth Additional Provision of the Personal Income Tax Law, to extend the scope of application of the maternity deduction to women who, as of January 1, 2020, are in any of the following situations:

  • Legal unemployment situation due to suspension of the employment contract ( ERTE with total suspension - Victims of gender violence).

  • Period of productive inactivity, in the case of permanent-discontinuous workers.

  • Benefit for cessation of activity, for self-employed workers as a result of the suspension of the economic activity carried out.

The deduction will be applied for the months in which the taxpayer is in any of the aforementioned situations, provided that the rest of the requirements established in article 81 of the Income Tax Law are met, with exception of those in which, having applied the deduction effectively, it has not been regularized.

Likewise, and in order to facilitate its application for the months of 2020 and 2021 for which the indicated requirements are met, it is expected that it will be carried out separately in the declaration of IRPF corresponding to the tax period 2022.