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Practical manual for Income Tax 2022.

Beneficiaries and children who give the right to apply the deduction

A. Beneficiaries of the deduction

Article 81 of the IRPF Law regulates the deduction for maternity that reduces the differential rate of IRPF and that the following people may apply:

1. Women with children under three years of age in which the following circumstances apply:

  • That they have the right to apply the minimum for descendants for the children to which this deduction refers.

  • That they carry out an activity on their own or on behalf of others .

  • That they are registered in the corresponding Social Security or Mutual Insurance scheme.

Note: The maternity deduction is incompatible with unemployment benefits or subsidies or with situations of voluntary leave. However, the fact that she is on sick leave does not mean that the working mother stops working as an employee.

2. In the event of the death of the mother or when custody is exclusively awarded to the father or, where appropriate, to a guardian , provided that they meet the requirements mentioned in letter a) above.

In the event that there are several taxpayers entitled to the maternity deduction for the same ward or foster child or minor under their care and custody for pre-adoption cohabitation or by court order , the amount must be divided equally between them.

Note: With the sole exception of the cases indicated in letter b) above, the maternity deduction corresponds entirely and exclusively to the mother, provided that she meets the requirements indicated to be entitled to it. Consequently, in no case other than those mentioned will the application of the deduction by the father be admissible, nor will the distribution or apportionment of the same between the father and the mother.

B. Children who entitle the application of the deduction

• Natural children , from the month of their birth until the month before they turn three years of age, both inclusive.

• Adopted children and minors linked to the taxpayer by reason of guardianship or foster care , permanent or pre-adoptive, or delegation of guardianship for pre-adoptive cohabitation.

In cases of adoption or permanent or pre-adoptive foster care or delegation of guardianship for pre-adoptive cohabitation , the deduction may be applied, regardless of the age of the minor, during the three years following the date of registration in the Civil Registry.

When registration is not necessary, the deduction may be applied during the three years following the date of the judicial or administrative resolution declaring it.

When the adoption of a minor who has been in a permanent or pre-adoptive foster care regime, delegation of guardianship for pre-adoptive cohabitation takes place or when a change occurs in the foster care situation, the deduction will be applied during the time remaining until the maximum period of three years previously mentioned is exhausted.

In cases of guardianship, the guardian will be entitled to the amount of the deduction corresponding to the time remaining until the ward reaches three years of age.

Note: The deduction is not applicable in the case of grandchildren and other descendants by consanguinity other than children, nor in the case of simple, urgent or temporary foster care, nor in the case of minors for whom custody and guardianship is granted by court order.