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Practical manual for Income Tax 2023.

Tax return result

Deduction for maternity

Article 64 of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24) has modified the Personal Income Tax Law to extend the beneficiaries of the maternity deduction to all those women with children under three years of age who, at the time of the child's birth, receive contributory or assistance benefits from the unemployment protection system, or at that time or at any time thereafter are registered with the corresponding Social Security or mutual fund regime with a minimum period, in the latter case, of 30 days of contributions.

The requirement to be self-employed or employed for which the individual is registered with the corresponding Social Security system in order to be entitled to such activity is eliminated, as is the limitation of the amount of the deduction to the contributions accrued in the tax period.