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Practical manual for Income Tax 2023.

Amount and limit of the deduction

Amount of deduction

A. In general

  • The amount of the deduction (which may be up to 1,200 euros) will be calculated in proportion to the number of months of the tax period after the moment in which the aforementioned requirements are met (both in relation to the beneficiaries and to the children who entitle them to the deduction) provided that, during said months, neither of the parents receives, in relation to the child who grants the right, the child aid supplement, unless they were entitled to it before January 1, 2023.

    Therefore, 100 euros for each month.

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

Clarifications:

  • 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.

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

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

Where in the 2022 tax period you were entitled to the maternity deduction and the child aid 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 in respect of said descendant, provided that the rest of the requirements required as of January 1, 2023, referred to above, are met.

Deduction limit

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