8.7.5.2 Completion

1. A data capture window will indicate whether at the time of birth you were receiving contributory or assistance benefits from the unemployment protection system or were registered with Social Security or a mutual insurance company by checking the box provided.

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

   Example:

   A taxpayer has paid contributions from 2018 to 2020 to the general Social Security regime. On April 1, 2022, she has a son. At the time of birth, she was not receiving unemployment benefits nor was she registered with Social Security. Work begins on November 28, 2024.

   Since the days of contributions prior to birth are taken into account for the calculation of the 30-day period required, you will indicate in the drop-down menu of the box "Otherwise, indicate the month and year in which, after birth, you were registered with Social Security or a mutual fund, accumulating a minimum of 30 days of contributions. (This calculation also includes the days of contributions prior to the birth) the month of November 2024, which is the day on which the person is discharged after the birth.

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

   This window will also be completed by the father or guardian in the event of the death of the mother, or when custody and care are 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 the mother's death or the date of attribution of custody and, if the mother was entitled to the maternity deduction, they will check the box enabled for this purpose.

2. You will indicate the months in 2024 in which you received the child support 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 advance payment, you will record the amount.

5. If you are entitled to an increase for daycare 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.