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Practical manual for Income Tax 2022.

Amount and limit of the deduction

Amount of deduction

  • The amount of the maternity deduction corresponding to each child that grants the right to it is 100 euros for each month of the tax period in which the requirements previously mentioned occur simultaneously.

  • The determination of the children will be made according to their situation on the last day of each month. Consequently, in the case of natural-born children, the month of birth will be counted in full, without taking into account the month in which the child turns three years of age.

  • As regards the requirement to register with the corresponding Social Security or Mutual Insurance scheme, this will be deemed to have been met when this situation occurs on any day of the month.

Deduction limit

The amount of the maternity deduction for each child that grants the right to it may not exceed either of the two amounts indicated below:

  • Up to 1,200 euros per year .

  • The amount of total contributions and fees to Social Security and Mutual Societies accrued in each tax period after birth, adoption, delegation of custody for pre-adoption cohabitation or foster care.

Therefore, in the tax period in which the child was born, the amount of contributions from the months prior to the birth will not be taken into account to determine the second of these limits.

Likewise, in the tax period of completion of the three years, or in the case of the death of the minor, the contributions or fees accrued after the occurrence of said circumstances that determine the loss of the right to apply the deduction will not be computed.

This is:

  • In the tax period in which the descendant turns three, only the Social Security contributions accrued during the period in which the child is entitled to apply the deduction must be taken into account and not those for the entire year in which the child turns three.

  • Likewise, if the descendant dies during the year, only the Social Security contributions for the months up to the death will be computed and not those for the entire tax period.

The calculation will be made for the full amounts, without taking into consideration the bonuses that may correspond to the personal situation of the member or mutualist and including in said full amount the contributions corresponding to the worker and the employer.