8,9,5,1,1. Requirements and conditions of application

Taxpayers who can benefit from the deduction

The following personal income tax payers may benefit from this deduction:

1. Women with children under three years of age who are entitled 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 Social Security or Mutual Insurance scheme.

   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.

   When the adoption of a minor who has been in a foster care regime, or when a delegation of guardianship for pre-adoption cohabitation occurs, or when a change occurs in the foster care situation, the deduction will be applied during the time remaining until completing the aforementioned three-year period.

2. In the event of the death of the mother, or when custody is exclusively awarded to the father or, where applicable, to a guardian, the latter shall be entitled to the pending deduction. In this case, the parent or guardian must meet the general requirements for applying the deduction established in point 1 above.
   
   

Deduction amount and limit

• The differential tax rate may be reduced 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 Societies accrued in each tax period after birth, adoption or foster care. For these purposes, contributions and fees will be computed in full, without taking into consideration any bonuses that may apply.

Computation of the deduction

• The deduction will be calculated in proportion to the number of months in which the requirements set out in the previous section are met simultaneously, including the month of birth and not counting the month of turning three years old.
• In the case of foster care or guardianship, if there are several foster parents or guardians entitled to apply the deduction for the same foster child or ward, the amount will be prorated equally.
• In cases where both parents are of the same sex (two adoptive males; two women, one biological mother and one adoptive mother or two adoptive mothers) and both are entitled to the deduction, because both carry out an activity on their own or as an employee, the amount of the deduction will be prorated between them in each of the months in which both are entitled. If, on the other hand, in a given 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 determined based on the months in which each of them meets the requirements for its application. The resulting amount will be limited for each parent by the amount of their own contributions to Social Security or mutual insurance in the tax period, regardless of whether individual or joint taxation is chosen.

Advance payment of the deduction

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

Restatement

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.