8.7.5 Maternity deduction

This deduction will reduce the differential tax rate. Therefore, if your declaration results in a refund, it will increase the amount of the refund and if the result of the declaration is positive, it will reduce the amount to be paid.

They can benefit from this deduction (Art.81 and Additional Provision 38 point 4 LIRPF):
- Women with children under three years of age with the right to apply the minimum for descendants , who carry out an activity on their own or as an employee for which they are registered in the corresponding regime of the Social Security or Mutuality.
  
  For the purposes of this deduction and for the 2020, 2021 and 2022 tax periods, it will be understood that women who, as of January 1, continue to carry out an activity as self-employed or employed by others for which they are registered with Social Security or mutual insurance. of 2020 have become in any of the following situations:
  1. Employed workers who become legally unemployed due to:
    - Your employment contract has been suspended. This situation occurs in the following cases: ERTE with total suspension and victims of gender violence.
    - Finding themselves in a period of productive inactivity for permanent-discontinuous workers.
  2. Self-employed workers who begin to receive the benefit for cessation of activity as a result of the suspension of the economic activity carried out.
  The application of this extension of the deduction for these three years (2020, 2021 and 2022) will be made in the 2022 Income Tax return, however, for the purposes of the practical application of the deduction, it must be differentiated:
  - 2022 deduction: The amount of the deduction for Renta Web will be calculated both for the months in which an activity is carried out as a self-employed person or as an employee and for the months in which any of these new circumstances occur.
  - Deduction for 2020 and 2021: For each of these years, specific boxes have been created in Income Web 2022, so that the taxpayer can enter the amount of the maternity deduction and the increase for daycare expenses corresponding to those months in which, with the original regulations, they were not entitled. to the deduction and in those that are now available.
    
    However, in those cases in which taxpayers had applied in the 2020 and 2021 declarations, the amount corresponding to the months in which these new causes occurred and had not yet been subject to regularization by the AEAT, these declarations will remain unchanged. and these amounts will not be applied to the 2022 Income Tax return.
    
    To facilitate the completion of these boxes corresponding to 2020 and 2021 for the taxpayer, the AEAT will calculate the amount of these boxes as established in the two previous paragraphs and will automatically transfer it to the declaration.
- In the case of adoption or foster care, both pre-adoptive and permanent, the deduction may be made, regardless of the age of the minor, during the three years following the date of registration in the Civil Registry.
  
  When registration is not necessary, the deduction may be made during the three years following the date of the judicial or administrative resolution declaring it.
  
  When the adoption of a minor who has been in foster care, delegation of custody for pre-adoptive cohabitation or when there is a change in the foster care situation takes place, the deduction will be made during the time remaining until the completion of the period of adoption. three years mentioned above.
- In the event of the death of the mother, or when custody is attributed exclusively to the father or, where applicable, a guardian, the latter will have the right to make the pending deduction.
  
  In this case, the parent or guardian must meet the general requirements for applying the deduction indicated above.

Deduction amount and limit
- The amount of the deduction will be up to a maximum of 1,200 euros per year for each child under three years of age.
- The deduction will be limited for each child to the total contributions and fees to Social Security and Mutual Insurance accrued in each tax period after birth, adoption or foster care.
  
  For these purposes, contributions and fees will be computed for their full amounts, without taking into consideration any bonuses that may apply.
Computation of the deduction
- The deduction will be calculated proportionally to the number of months in which the requirements set out in the standard are simultaneously met, including the month of birth and not counting the month of completion of three years.
- In the case of foster care or guardianship, if there are several foster carers or guardians with the right to apply the deduction with respect to the same foster or guardian, the amount will be prorated in equal parts.
- In cases where both parents are of the same sex (two adoptive males; two women, a biological mother and another adoptive mother or two adoptive mothers) and both have the right to the deduction, for both carrying out an activity as a self-employed or employed person, the amount of the same will be prorated between them in each of the months in that both had the right.
  
  If, on the other hand, in any month only one person meets the requirements, only he or she will be entitled to apply the deduction in that month.
  
  The amount of the deduction applicable to each parent will be made based on the months in which each of them meets the requirements for its application.
  
  The resulting amount will be limited for each parent to the amount of their own Social Security or Mutual Insurance contributions in the tax period, regardless of whether individual or joint taxation is chosen.
Advance payment of the deduction

The State Tax Administration Agency may be requested to pay the deduction in advance for each of the months in which they are registered with Social Security or Mutual Insurance and contribute the minimum terms established by regulation. In these cases, the differential tax rate will not be reduced.

If, once all the payments corresponding to a financial year have been made, payments are missing until the deduction to which you are entitled is completed, or on the contrary payments have been made to which you are not entitled, it will be necessary to regularize the amount of the deduction in the tax return.