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Form 100. Personal Income Tax Return 2021

Completion

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:

    • In this section you must indicate 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 an "X" in the corresponding box.

    • You will have to reflect the amount of contributions to Social Security (or alternative mutual insurance company) in each month of the year.

      However, if the contributions for each month are equal to or greater than 100 euros, it will not be necessary to enter them, but you can mark with an "X" the box provided for this purpose.

  2. When the father or guardian has obtained exclusive custody in this exercise, they must indicate the date of the mother's death or the date of attribution of custody.

  3. If the parents (the people who have provided the foster care or the guardians) are of the same sex and have both worked for themselves or others 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 indicating the months in which both have carried out an activity.

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

  5. If you are entitled to the 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 required to file a return, but you do file one, you must indicate in the individual option that you are not required to file and if you choose to file a joint return, you must indicate whether or not you are required to file a return in that option.