Main tax innovations introduced by Law 6/2023, of March 17, on Securities Markets and Investment Services
We inform you of the modification introduced in Law 35/2006, of November 28, on the Personal Income Tax (LIRPF) by Law 6/2023, of March 17, on Securities and Investment Markets. Investment Services by which the maternity deduction for 2020, 2021 and 2022 is extended for certain situations.
The application of this extension for these three years (2020, 2021 and 2022) will be made in the 2022 Income Tax return.
You have a practical guide for the application of this extension in the 2022 Income Campaign section of the Tax Agency website.