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

Ms. MDO has worked for a multinational since 2010 and at the time of birth she was registered with the corresponding Social Security regime.

Solution:

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

As of January 1, 2023, women who are entitled to the application of the minimum for descendants who, at the time of the child's birth, may apply the maternity deduction for each child until the child reaches three years of age. are registered in the corresponding Social Security or mutual insurance regime, eliminating the requirement that the woman must carry out an activity as a self-employed or employed person 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, Ms. MDO met the requirement of being registered with Social Security, so she will have the right to collect the maternity deduction for each of them until they reach the age of 3 years.

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

• Regarding the increase in daycare expenses corresponding to the eldest child, given that this is calculated proportionally to the number of months in which the requirements set out in articles 81.1 and 2 of the Personal Income Tax Law are simultaneously met. The provisions indicated in this regard in case b) will be applicable.