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Form 100. Personal Income Tax Declaration 2019

8.9.5.1.3.Compliance

Completion is done in boxes 0611, 0612 and 0613 of section M of declaration "Tax Calculation and Result of the declaration".

Through a data capture window, you must provide the information necessary to calculate the amount of the maternity deduction:

  1. Social Security contributions and period in which you carry out an activity as a self-employed person or as an employee:

    • You must indicate in this section the period in which you carry out an activity on your own or as an employee, indicating the months of the year in which you carry out the activity. If the activity is carried out throughout the year, mark "X" in the corresponding box.

    • It will have to reflect the amount of contributions to Social Security (or alternative Mutual Insurance) in each month of the year. However, if each month's contributions are equal to or greater than 100 euros, it will not be necessary to enter them, but you can mark the box established for this purpose with an "X".
  2. When the father or guardian has obtained exclusive custody and custody in this exercise, they must indicate the date of death of the mother or the date of attribution of custody and custody.

  3. If the parents (the people who have provided the foster care or the guardians) are of the same sex and have both carried out an activity as a self-employed or employed person in any month of the year, both will be entitled to the deduction. In this case, you must indicate it by checking the corresponding box and reflecting the months in which both have carried out an activity.

  4. If you received amounts as advance payment of the deduction, you must enter the total amount received in the year.

  5. If you are entitled to an increase for daycare, you must reflect the amounts corresponding to custody expenses and the complete months in which the child or foster child was enrolled.

  6. If you are not obliged to submit a declaration, but do present it, you must indicate in the individual modality that you are not obliged and if you choose to submit a joint declaration, you must indicate whether, in that modality, you are obliged to declare or not.