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Practical Income Manual 2021.

Amount and limit of the deduction

Deduction amount

  • The amount of the maternity deduction corresponding to each child that grants the right to it is 100 euros for each month of the tax period in which the requirements are met simultaneously previously discussed.

  • The determination of the children will be made according to their situation on the last day of each month. Consequently, in the case of children by nature, the month of birth will be counted in its entirety, without counting the month in which the child turns three years of age.

  • Regarding the registration requirement in the corresponding Social Security or Mutual Insurance regime, this will be deemed fulfilled when this situation occurs on any day of the month.

Deduction limit

The amount of the maternity deduction for each child that entitles it may not exceed any of the two amounts indicated below:

  • Up to 1,200 euros per year .

  • The amount of total contributions and fees to Social Security and Mutual Insurance accrued in each tax period after birth, adoption, delegation of guardianship for pre-adoptive cohabitation or foster care.

Therefore, in the tax period of the child's birth, the amount of contributions from the months prior to birth will not be computed to determine the second of these limits.

Likewise, in the tax period of compliance of three years, or in the case of the death of the minor, contributions or fees accrued after the occurrence of said circumstances that determine the loss of the right to apply the deduction will not be computed.

This is:

  • In the tax period in which the descendant turns three years old, only the Social Security contributions accrued during the period in which the deduction is entitled to be applied should be taken into account and not those for the entire year in which the minor turns three. three years.

  • Likewise, if the descendant dies during the year, only the Social Security contributions for the months up to the death will be computed and not those for the entire tax period.

The calculation will be made for the full amounts, without taking into consideration any bonuses that may apply due to the personal situation of the member or mutual member and including in said full amount the contributions corresponding to the worker and the employer.