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Form 100. Personal Income Tax Return 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 the year 2022 from the deduction for the years 2020 and 2021.

Exercise 2022

The amount of the deduction will be calculated by Renta Web both for the months in which an activity is carried out on a self-employed or employed basis and for the months in which any of these new circumstances occur for this. Through a data capture window you must provide the necessary information for the calculation of the amount of the deduction for maternity:

  1. Social Security contributions and period in which you are entitled to the deduction:

    • If you find yourself in one or more of the situations listed below during any month of the year, you must check the box provided for this purpose:

      • Having carried out an activity on one's own or for another's account for which one is registered with Social Security or a mutual fund.

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

      • Being a fixed-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 not all months of the year are in any of the situations described in the previous section, the contributions for the months in which these situations occur will be recorded. 

  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 fostered the child or the guardians) are of the same sex, indicate the months in which both are in one of the following situations:

    • Having carried out an activity on one's own or for another's account for which one is registered with Social Security or a mutual fund.

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

    • Being a fixed-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 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 section 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 section.

Exercise 2020 and 2021. Extension of 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 in childcare expenses corresponding to those months in which, under the original regulations, the right to the deduction was not granted and in which it is now granted.