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 Law of PIT To extend the beneficiaries of the maternity deduction to all women with children under three years of age who, at the time of the child's birth, are receiving contributory or assistance benefits from the unemployment protection system, or who at that time or at any subsequent time are registered with the corresponding Social Security or mutual insurance scheme 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.