Advance payment of the maternity deduction

Note: Please note that only the advance payment of the amount corresponding to the maternity deduction may be requested, without including the additional increase for childcare expenses in authorized nurseries or early childhood education centers, which is examined in the following section.

taxpayers entitled to apply the maternity deduction can request advance payment from the State Tax Administration Agency.

The deduction will be paid in advance by bank transfer by the State Tax Administration Agency on a monthly basis and without prorating for an amount of 100 euros for each child.

The request for advance payment of the deduction must comply with form 140 approved by Order HAC /177/2020, dated February 27.

Note: As of January 1, 2023, the request for advance payment of the maternity deduction no longer requires a minimum contribution period.