Case c) Female worker registered with Social Security at the time of birth

Mrs. MDO has been working for a multinational since 2010 and at the time of the birth she was registered with the corresponding Social Security system.

Solution:

For calculation purposes, the solution would be identical to that contemplated in case b) above (collection of unemployment benefit at the time of birth).

From 1 January 2023, women who are entitled to apply the minimum for descendants and who, at the time of the birth of the child, are registered in the corresponding Social Security or mutual insurance scheme, will be able to apply the maternity deduction for each child until the child reaches three years of age, eliminating the requirement that the woman must be self-employed or employed to be entitled to the deduction, so the following must be taken into account:

• At the time of the birth of each of the minors, Mrs. MDO met the requirement of being registered with Social Security, so she will be entitled to receive the maternity deduction for each of them until they reach the age of 3 years.

• In the specific case of your eldest son, he will be entitled to the aforementioned deduction until the month of August inclusive, since he will turn 3 in September, and for each of the twins he will be entitled to the same from January (month of birth) to December (12 months in total).

• As regards the increase in childcare expenses for the eldest child, this is calculated proportionally to the number of months in which the requirements set out in article 81.1 and 2 of the Personal Income Tax Law are met simultaneously. The provisions in this regard in case b) shall apply.