BackMaternity deduction is already a reality for unemployed women between 2020 and 2022. This is stated in Law 6/2023 with a new paragraph in the thirty-eighth additional provision of the Personal Income Tax Act. This rule also applies to the termination of work apart from unemployment.
When does it take effect?
This standard will enter into force 20 days after its publication in the BOE, specifically, on April 7th, 2023. This measure seeks to somehow protect this female sector.
What are the cases for maternity deduction?
The law specifies that, for the purpose of maternity deduction, women who from January 1st, 2020:
- They have become legally unemployed after having suspended the employment contract or found themselves in a period of productive inactivity of the permanent-discontinuous workers.
- Self-employed women who are paid termination pay after the cessation of economic activity.
They may apply to the maternity allowance for the number of months they have been in one of these situations. But it is important to know that the maternity deduction for the months of 2020 and 2021 goes separately to the tax period of 2022. The amounts shall apply if the taxpayer has not regularized the deduction during the months in question, even though he has actually made it.
The deduction thus applied for each of these years may not exceed, together with the payments or deductions made in that year, the amount provided for in article 81.1 of the Personal Income Tax Act for each year.
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