8.7.5 Maternity deduction

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

Women with children under three years of age who are entitled to apply the minimum for descendants who at the time of the birth of the minor receive contributory or assistance benefits from the unemployment protection system, or who at that time or at any time thereafter are registered in the corresponding Social Security or mutual fund scheme with a minimum period, in the latter case, of 30 days of contributions, may benefit from this deduction.

In the case of adoption or foster care, whether pre-adoptive or permanent, the deduction may be applied, 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 applied during the three years following the date of the judicial or administrative resolution declaring it.

In the event of the death of the mother, or when the custody and care are exclusively attributed to the father or, where appropriate, to a guardian, provided that he meets the requirements set out in this article, the latter shall be entitled to the pending deduction.
The amount of the deduction will be up to 1,200 euros per year for each child under three years of age until the child reaches three years of age.
The deduction will be calculated in proportion to the number of months of the tax period after the moment in which the requirements indicated in section 1 above are met, in which the woman is entitled to the minimum for descendants for that child under three years of age, provided that during said months neither of the parents in relation to said descendant receives the child aid supplement provided for in Law 19/2021, of December 20, which establishes the minimum vital income.

When you are entitled to a deduction in relation to that descendant because you registered with Social Security or a mutual fund after the birth of the minor, the deduction corresponding to the month in which the 30-day contribution period referred to in section 1 above is completed will be increased by 150 euros.
The State Tax Administration Agency may be asked to pay the deduction in advance; in this case, the differential tax rate will not be reduced.

If, once all payments corresponding to a fiscal year have been made, there are still payments missing to complete the deduction to which you are entitled, 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.