Advance payment of the maternity deduction
Note: Please note that advance payment may only be requested for the amount corresponding to the maternity deduction, without including the additional increase for custody expenses in authorized daycare centers or early childhood education centers, which is examined in the following section.
Taxpayers entitled to the application of the maternity deduction can request from the State Tax Administration Agency for payment in advance for each of the months in which they are registered with the Social Security or Mutual Insurance and quote the minimum terms indicated below:
Workers with a full-time employment contract, registered for at least fifteen days of each month, in the general Regime or in the special Regimes of Coal Mining and Sea Workers.
Workers with a part-time employment contract whose working day is at least 50 percent of the ordinary working day in the company, on a monthly basis, and who are registered throughout the month in the regimes mentioned in the previous paragraph. .
Employed workers registered in the Special Agrarian Regime of Social Security in the month and who work at least ten real days in said period.
Workers included in the remaining special Social Security Regimes not mentioned in the previous paragraphs or mutual members of the respective alternative mutual societies to Social Security who are registered for fifteen days in the month.
The request for advance payment of the deduction must comply with model 140 approved by Order HAC /177/2020, of February 27.
Attention ERTE : in accordance with letter b.1 of article 267.1 of the consolidated text of the General Law of Social Security (approved by Royal Legislative Decree 8/2015, of October 30 - BOE of 31 October-), in the case of temporary employment regulation files in which the employment contract is suspended, the taxpayer is in a situation of total unemployment. For this reason, in these cases of suspension of the employment contract, as a consequence of the approval of a temporary employment regulation file, an activity as an employee is no longer carried out and the requirements to enjoy the employment are no longer met. maternity deduction and the corresponding advance payment.