10.8.18. For paternity

For the period of suspension of the employment contract or interruption of activity due to paternity or paternity leave, the taxpayer may deduct a maximum 750 euros .

When the permit does not match the maximum legal allowance, the deduction will be 75 euros per full week.

Note: In accordance with the thirteenth transitional provision of the consolidated text of the Workers' Statute Law, introduced by Royal Decree-Law 6/2019, of March 1, on urgent measures to guarantee equal treatment and opportunities between women and men in employment and occupation, during the 2020 financial year the biological mother may transfer to the other parent, at most, up to two weeks of her period of suspension of non-obligatory enjoyment.

This possibility for the biological mother to transfer to the other parent a maximum of up to two weeks of her period of suspension of compulsory enjoyment to the other parent will be applicable only to workers included in the scope of application of the consolidated text of the Law of the Statute of Workers, and it will not apply to labor personnel in the service of Public Administrations to whom the regulation contained in the consolidated text of the Law of the Basic Statute of Public Employees

Requirements

The total taxable base, less the personal and family minimum, must not exceed the amount of 18,900 euros for individual taxation and 31,500 euros for joint taxation.

Excluded assumptions

Excluded are both the suspension of the contract due to paternity regulated in article 48.bis of the Workers' Statute, approved by Royal Legislative Decree 1/1995, of March 24, and the paternity leave provided for in article 49.c) of Law 7/2007, of April 12, of the Basic Statute of the Public Employee and the interruption of the activity provided for in article 4.3 of Law 20/2007, of July 11, of the Statute of Self-Employment.

Outstanding balances to be applied

In the event that the taxpayer does not have sufficient regional tax to apply the full amount of the deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the following three tax periods until the full amount of the deduction is exhausted, if applicable.

When the deduction has not been fully exhausted in said periods, the payment of the amount remaining to be applied may be requested.

Completion

In the data capture window you must indicate whether you are entitled to the deduction and the duration of the leave enjoyed if it did not coincide with the legal maximum allowed.