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 payment in advance from the State Tax Administration Agency.

The payment of the deduction in advance will be made, by bank transfer, by the State Tax Administration Agency monthly and without prorations for an amount of 100 euros for each child.

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

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