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Form 100. Personal Income Tax Declaration 2022

8.7.5.2 Completion

The application of this extension of the deduction for these three years (2020, 2021 and 2022) is carried out in the 2022 Income Tax return, differentiating the deduction for fiscal year 2022 from the deduction for fiscal years 2020 and 2021.

Fiscal Year 2022

The amount of the deduction for Renta Web will be calculated both for the months in which an activity is carried out as a self-employed or employed person and for the months in which any of these new circumstances occur. To do so, 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 are entitled to the deduction:

    • If during all months of the year you find yourself in one or more of the situations indicated below, you must check the box enabled for this purpose:

      • Having carried out an activity on your own or as an employee for which you are registered with Social Security or mutual insurance.

      • Being legally unemployed as a result of having the employment contract suspended in the following cases: ERTE or victims of gender violence.

      • Be a permanent-discontinuous worker who is in a period of productive inactivity.

      • Receive a benefit for cessation of activity as a result of the suspension of the economic activity carried out.

    • If you are not in any of the situations described in the previous section every month of the year, you will record the contributions for the months in which said situations occur. 

  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) have the same sex, they will indicate the months in which they are both in one of the following situations:

    • Having carried out an activity on your own or as an employee for which you are registered with Social Security or mutual insurance.

    • Being legally unemployed as a result of having the employment contract suspended in the following cases: ERTE or victims of gender violence.

    • Be a permanent-discontinuous worker who is in a period of productive inactivity.

    • Receive a benefit for cessation of activity as a result of the suspension of the economic activity carried out.

  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 submit 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.

Fiscal year 2020 and 2021. Extension of the maternity deduction to other situations

For each of these years, specific boxes have been created to record the amount of the maternity deduction and the increase for daycare expenses corresponding to those months in which with the original regulations there was no right to the deduction and in which now If you have it.