Extension of the application of the maternity deduction to certain groups

Regulations: Additional Provision 38 point 4 Law Personal Income Tax

New 2022: The fifth Final Provision of Law 6/2023, of March 17, on Securities Markets and Investment Services ( BOE of March 18) has modified the Law of IRPF , with the aim of protecting, via maternity deduction, women who during the years 2020 to 2022 became legally unemployed, expanding the application of this deduction to new situations.

Groups benefiting from the expansion and periods affected

In order to expand the application of the maternity deduction and the increase for daycare expenses corresponding to the years 2020, 2021 and 2022, it will be understood that they continue to carry out an activity as a self-employed or employed person for which they are registered in the Social Security or mutual insurance, women who, as of January 1, 2020, have found themselves in any of the following situations:

1. Employed workers who become legally unemployed due to:

   • Your employment contract has been suspended. This situation occurs in the following cases:

     • - ERTE with total suspension

     • - Victims of gender violence

   • Finding themselves in a period of productive inactivity for permanent-discontinuous workers

2. Self-employed workers who begin to receive the benefit for cessation of activity as a result of the suspension of the economic activity carried out.

The taxpayer will have the right to apply the maternity deduction for the months in which she is in any of these situations, as long as she meets the rest of the requirements established in article 81 of the Personal Income Tax Law that have been discussed in the previous sections.

Note: The amount of the maternity deduction corresponding to each child that entitles it is up to 100 euros for each month of the tax period in which the requirements indicated in section 1 are met. of article 81 of the Personal Income Tax Law and, additionally, up to 83.33 euros for each full month in which custody expenses have been paid of the child under three years of age in daycare centers or early childhood education centers authorized by the increase in said deduction, provided that the requirements and limits established in section 2 of article 81 of the Personal Income Tax Law are met. ##4##.

How to apply the extension of the deduction and calculation of the amount

We must differentiate between:

1. Fiscal years 2020 and 2021

   To apply the maternity deduction corresponding to the months of 2020 and 2021, specific boxes have been created for each of these years in the Personal Income Tax declaration corresponding to 2022 that allows it to be entered separately the deduction amount corresponding to those months in which with the original regulations one did not have the right to the deduction and in which one now does.

   This section includes:

   • Increase in deduction (amounts not applied in fiscal year 2020 or 2021) boxes [1912] and [1915]

   • Increase for expenses in daycare centers or authorized early childhood education centers (amounts not applied in fiscal year 2020 or 2021) boxes [1913] and [1916]

   However, in those cases in which taxpayers had applied in the 2020 and 2021 declarations, the amount corresponding to the months in which these new causes occurred and had not yet been subject to regularization by the Tax Agency, these will remain unchanged. declarations and these amounts will not be applied in the Personal Income Tax declaration for the 2022 financial year.

   Note: To facilitate the completion of these boxes corresponding to 2020 and 2021, the AEAT will calculate the amount as established in the previous paragraphs and will automatically transfer it to the declaration.

2. Fiscal Year 2022

   The amount of the deduction for Renta Web will be calculated both for the months in which an activity is carried out as a self-employed person or as an employee and for the months in which any of these new circumstances occur. Therefore, in the ordinary boxes relating to the maternity deduction corresponding to 2022, the taxpayer must indicate not only the months in which there is self-employment or employment activity, as was done until now, but also the months in which any of these occur. new circumstances.

Maximum amount of the deduction that corresponds to the extension

The amount of the extension of the maternity deduction for each of these years may not exceed, together with the payments or deductions for this concept made in that year, the following amounts:

• 1,200 euros for each child under three years of age or

• Amount of total contributions and fees to Social Security and Mutual Insurance accrued in each tax period.

In addition, the amount of the maternity deduction may be increased by up to an additional 1,000 euros when the taxpayer who is entitled to it has paid custody expenses for a child under three during the tax period. years in daycare centers or authorized early childhood education centers, with the limits established by section 2 of article 81 of the Personal Income Tax Law.

See in this regard the section corresponding to “Additional increase for custody expenses in daycare centers or authorized early childhood education centers” .