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.

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

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.

In the event of the death of the mother, or when custody is attributed exclusively to the father or, where appropriate, to a guardian, as long as he meets the requirements set forth in this article, he will have the right to the practice of deduction earring.
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 proportionally 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, always that during said months, none of the parents in relation to said descendant will receive the child support supplement provided for in Law 19/2021, of December 20, which establishes the minimum vital income.

When you are entitled to the deduction in relation to that descendant because you have registered with the Social Security or mutual insurance company after the birth of the minor, the deduction corresponding to the month in which the 30-day contribution period to which it refers is completed section 1 above will be increased by 150 euros.
The State Tax Administration Agency may be requested to pay the deduction in advance. In this case, 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.