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Practical Income Manual 2021.

Application of the deduction in the personal income tax return

The maternity deduction reduces the differential quota, regardless of whether said differential quota is positive or negative.

Consequently, the amount of the deduction must be stated in the tax return in the section corresponding to "Differential fee and result of the return", box [0611] of the statement.

Taxpayers to whom, because they had requested it at the time, the Tax Agency had paid monthly amounts as advance payment of the maternity deduction, must enter in box [0612] of the declaration the sum of said amounts that correspond to the 2021 financial year.

Note: Default interest will not be payable for the receipt, through advance payment and for reasons not attributable to the taxpayer, of amounts greater than the corresponding maternity deduction.

Finally, those taxpayers entitled to an increase in the deduction for expenses in daycare centers or authorized early childhood education centers must record the corresponding amount in box [0613] of the statement.