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Practical Income Manual 2023.

Amount and limit of the deduction

Deduction amount

A. In general

  • The amount of the deduction (which can be up to 1,200 euros) will be calculated proportionally to the number of months of the tax period following the moment in which the aforementioned requirements are met (both in relation to the beneficiaries and the children who give right to deduction) provided that, during said months, none of the parents receives, in relation to the child who grants the right, the child support supplement, unless they had right to it before January 1, 2023.

    Therefore, 100 euros for each month.

  • Additional increase: When you have the right to the deduction in relation to that descendant because you have registered with the Social Security or mutual insurance company after the birth of the minor, the deduction corresponding to the month in which the 30-day contribution period is completed will be increased. in 150 euros , in such a way that the amount of the deduction corresponding to said month will be 250 euros (100 euros per month + additional increase of 150 euros only in this case).

Precisions:

  • The determination of the children will be made according to their situation on the last day of each month. Consequently, in the case of children by nature, the month of birth will be counted in its entirety, without counting the month in which the child turns three years of age.

  • For the purposes of calculating the deduction, the month corresponding to the time of birth or the month in which the requirements to be entitled to the deduction are subsequently met will be computed.

B. Transitional regime applicable to situations prior to January 1, 2023

When in the 2022 tax period you 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.

Deduction limit

The amount of the maternity deduction for each child that entitles it may not exceed 1,200 euros per year, except in the case in which it results of application the increase of 150 euros, in which case, said limit is raised in said year to 1,350 euros per year.