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Practical Income Manual 2021.

Beneficiaries and children who give the right to apply the deduction

A. Beneficiaries of the deduction

Article 81 of the Personal Income Tax Law regulates the maternity deduction that reduces the differential rate of Personal Income Tax and which the following people may apply:

1. Women with children under three years of age in whom the following circumstances occur:

  • That they have the right to the application of the minimum for descendants for the children to which this deduction refers.

  • Who carry out an activity on their own or on behalf of others .

  • That they are registered in the corresponding Social Security or Mutual Insurance regime.

Note: The maternity deduction is incompatible with the unemployment benefit or subsidy or with situations of voluntary leave. However, the fact that she is on sick leave does not mean that the working mother stops carrying out an activity as an employee.

2. In the event of the death of the mother or when custody is attributed exclusively to the father or, where appropriate, to a guardian , provided they meet the requirements discussed in the letter a) above.

In the event that there are several taxpayers with the right to the maternity deduction with respect to the same ward or foster child or minor under their care and custody for pre-adoptive cohabitation or by judicial resolution , the amount must be divided among them equally.

Note: With the sole exception of the cases indicated in letter b) above, the maternity deduction corresponds entirely and exclusively to the mother, provided that she meets the requirements indicated to be entitled to it. Consequently, in no case other than those mentioned will the application of the deduction by the father be admissible, nor will its distribution or proration between the father and the mother be admissible.

B. Children who give the right to apply the deduction

• Children by nature , from the month of their birth to the month prior to the month in which they turn three years of age, both inclusive.

• Adopted children and minors linked to the taxpayer by reason of guardianship or foster care , permanent or pre-adoptive, or delegation of guardianship for pre-adoptive coexistence.

In cases of adoption or permanent or pre-adoptive foster care or delegation of custody for pre-adoptive cohabitation , the deduction may be made, regardless of the age of the minor, during the three years following the date of registration in the Civil Registry.

When registration is not necessary, the deduction may be made during the three years following the date of the judicial or administrative resolution declaring it.

When the adoption takes place of a minor who had been in foster care, permanent or pre-adoptive, of delegation of custody for pre-adoptive coexistence or when a change occurs in the foster care situation, The deduction will be made during the time remaining until the maximum period of three years mentioned above has expired.

In cases of guardianship, the guardian will be entitled to the amount of the deduction that corresponds to the time remaining until the ward reaches three years of age.

Note: The deduction is not applicable in the case of grandchildren and other descendants by blood other than children, nor in the case of simple, urgent or temporary family foster care, nor in the cases of minors in respect of whom there is custody and custody. by judicial resolution.