It is reported that the amendment introduced in Law 35/2006, of November 28, on Personal Income Tax (LIRPF) by Law 6/2023, of March 17, on Securities Markets and Investment Services, which extends the maternity deduction for certain situations in 2020, 2021 and 2022.

The application of this extension for these three years (2020, 2021 and 2022) will be carried out in the 2022 Income Tax Return.

A practical guide for the application of this extension is available in the 2022 Income Tax Campaign section of the Tax Agency website.