8.7.5.2 Completion

1. Through a data capture window, you will indicate whether at the time of birth you received contributory or assistance benefits from the unemployment protection system or were registered with Social Security or mutual insurance by checking the box enabled for this purpose.

   Otherwise, indicate the month and year in which, after birth, you were registered with Social Security or mutual insurance, accumulating a minimum of 30 days of contributions. (This calculation also includes the days of contributions prior to birth).

   Example:

   A taxpayer has contributed from 2018 to 2020 to the general Social Security regime. On April 1, 2022, he has a son. At the time of birth she did not receive unemployment benefits nor was she registered with Social Security. On November 28, 2023, work begins.

   As the days of contributions prior to birth are taken into account for the calculation of the required 30-day period, indicate in the drop-down box “Otherwise, indicate the month and year in which, after birth, the contribution was made.” registration with Social Security or mutual insurance accumulating a minimum of 30 days of contributions. (This calculation also includes the days of contributions prior to the birth) the month of November 2023, which is the day on which you register after the birth.

   In the cases of adoption or foster care, permanent or pre-adoptive, or delegation of guardianship for pre-adoptive coexistence, the date of registration in the Civil Registry will be taken as the moment in which the requirements must be met or, when registration is not necessary, the date of the judicial or administrative resolution that declares it.

   This window will also be completed by the father or guardian in the event of the death of the mother, or when custody is attributed exclusively to the father or a guardian, provided that they meet the requirements to be entitled to the pending deduction. In these cases, they will additionally indicate the date of death of the mother or the date of custody and, if the mother was entitled to the maternity deduction, she will mark the box enabled for this purpose.

2. It will indicate the months of 2023 in which it has received the child aid supplement.

3. If, exceptionally, there is more than one person entitled to the deduction, they will complete the information that reflects their situation.

4. If you have received the advance payment, you will enter the amount.

5. If you are entitled to an increase for daycare centers and early childhood education centers, it will reflect the amounts corresponding to custody expenses and the full months in which the child or foster child was enrolled.