Beneficiaries and children who give the right to apply the deduction

A. Beneficiaries of the deduction

Article 81 of the Personal Income Tax Law regulates the maternity deduction that reduces the differential rate of Personal Income Tax and which the following people may apply:

1. Women with children under three years of age with the right to apply the minimum for descendants who meet any of the following requirements:

1. That at the time of birth of the minor receive contributory or assistance benefits from the unemployment protection system.

2. Who are registered in the corresponding Social Security or Mutual Insurance regime:

   • at the time of the birth of the minor or

   • at any time after birth with a minimum contribution period of 30 days.

     For the purposes of calculating the minimum period of 30 days of contributions, the days of contributions prior to the birth, fostering or adoption will be taken into account, and it is necessary that after the birth, fostering or adoption, registration in the corresponding Social Security regime occurs. or mutuality. 

Note: When in the 2022 tax period you would have been entitled to the maternity deduction and the child support supplement provided for in Law 19/2021 in relation to the same descendant, the maternity deduction may continue to be applied as of January 1, 2023, even if one of the parents was entitled to the aforementioned supplement with respect to said descendant, provided that the rest of the requirements required as of January 1, 2023 are met, those referred to previously.

2. In the event of the death of the mother or when custody is attributed exclusively to the father or, where applicable, a guardian , provided they meet the requirements set forth in the Article 81 of the Personal Income Tax Law , discussed previously, this person will have the right to practice the pending deduction.

Therefore, in this case, the surviving father or guardian with children under three years of age with the right to apply the minimum for descendants, who at the time of the child's birth receives contributory or assistance benefits from the unemployment protection system, or who At that time or at any subsequent time, you are registered in the corresponding Social Security or mutual insurance scheme with a minimum period, in the latter case, of 30 days of contributions, you will be entitled to the deduction for pending maternity, that is, the that corresponds to the time remaining until the child or ward reaches three years of age.

In the event that there are several taxpayers with the right to the maternity deduction with respect to the same ward or foster child or minor under their care and custody for pre-adoptive cohabitation or by judicial resolution , the amount must be divided among them equally.

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 its distribution or proration between the father and the mother be admissible.

B. Children who give the right to apply the deduction

• Children by nature , from the month of their birth to the month prior to the month in which they turn three years of age, both inclusive.

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

Remember : from January 1, 2023 the deduction for children under 3 years of age who were born prior to said date as long as they qualify to the application of the family minimum for descendants, and any of the requirements demanded by article 81 in its current wording are met.

In cases of adoption or permanent foster care or delegation of custody for cohabitation , the deduction may be made, 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 made during the three years following the date of the judicial or administrative resolution declaring it.

When the adoption of a minor takes place who had been in foster care, permanent care, delegation of custody for coexistence or when a change occurs in the foster care situation, the deduction is will practice during the time remaining until the maximum period of three years mentioned above has expired.

In cases of guardianship, the guardian will be entitled to the amount of the deduction that corresponds 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 blood other than children, nor in the case of simple, urgent or temporary family foster care, nor in the cases of minors in respect of whom there is custody and custody. by judicial resolution.