Extension of the application of the maternity deduction to certain groups

Regulations: Additional Provision 38 point 4 Law IRPF

New in 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 Personal Income Tax Law , in order to protect, via maternity deduction, women who during the years 2020 to 2022 found themselves in the legal situation of unemployment, extending the application of this deduction to new situations.

Groups benefiting from the extension and periods affected

In order to extend the application of the maternity deduction and the increase in childcare expenses corresponding to the years 2020, 2021 and 2022, it will be understood that women who, as of January 1, 2020, have found themselves in any of the following situations continue to carry out an activity on their own or as an employee for which they are registered with Social Security or a mutual fund:

1. Self-employed workers who become legally unemployed due to:

   • Having your employment contract suspended. This situation occurs in the following cases:

     • - ERTE with total suspension

     • - Victims of gender violence

   • Being in a period of productive inactivity of fixed-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, provided that she meets the rest of the requirements established in article 81 of the Income Tax Law have been discussed in the previous sections.

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

How to apply the deduction extension and calculate the amount

We must differentiate between:

1. Exercises 2020 and 2021

   In order 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 IRPF declaration corresponding to 2022 that allows you to separately record the deduction amount corresponding to those months in which, under the original regulations, you were not entitled to the deduction and in which you are now entitled.

   This section includes:

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

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

   However, in those cases in which taxpayers have applied in the 2020 and 2021 declarations the amount corresponding to the months in which these new causes occur and have not yet been regularized by the Tax Agency, these declarations will remain unchanged and these amounts will not be applied in the IRPF declaration for the 2022 financial year.

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

2. Exercise 2022

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

Maximum amount of the deduction corresponding 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 Societies accrued in each tax period.

Furthermore, the amount of the maternity deduction may be increased up to additional 1,000 euros when the taxpayer entitled to it has paid childcare expenses for a child under three years of age in authorized nurseries or early childhood education centers during the tax period, within the limits established by section 2 of article 81 of the Personal Income Tax Law.

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