Main tax innovations introduced by Royal Decree-Law 20/2022, of December 27, on measures to respond to the economic and social consequences of the war in Ukraine and to support the reconstruction of the island of La Palma and other situations of vulnerability
PERSONAL INCOME TAX (IRPF)
With effect from January 1, 2023 , the following modifications are introduced in Law 35/2006, of November 28, on Personal Income Tax:
Deduction for maternity
A new thirty-seventh transitional provision is added to the LIRPF by article 73 of Royal Decree-Law 20/2022:
When in the 2022 tax period you had the right to the maternity deduction and the child support supplement provided for in Law 19/2022 in relation to the same descendant, the maternity deduction may continue to be taken from January 1 2023, even if one of the parents had the right to the aforementioned supplement with respect to said descendant, provided that the rest of the provisions established in the regulations in force as of January 1, 2023 are met.