Firstly, it should be remembered that the deduction for maternity can only be applied to those parents who live with the child because they either have sole custody of the child or are a single parent or adoptive parent. Secondly, it should be remembered that the basis for the deduction will be the social security contribution for each month with a limit of 100 euros. Bearing this in mind, if you are unemployed, you do not pay social security contributions, so you will not be able to apply the deduction for the months that you are in this situation. On the other hand, in the case of maternity leave, you will continue to pay Social Security contributions, so you will be able to apply the deduction for those months.

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