Tax return result

Deduction for maternity

Article 64 of Law 31/2022, of December 23, on the General State Budgets for the year 2023 ( BOE of December 24) has modified the Law of IRPF 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 in said moment or at any subsequent time are registered in the corresponding Social Security or mutual insurance scheme with a minimum period, in the latter case, of 30 days of contributions.

The requirement to carry out an activity as a self-employed person or as an employee for which one is registered in the corresponding Social Security regime to be entitled to it is eliminated and the limitation of the amount of the deduction to the contributions accrued in the tax period .