Application of the deduction in the personal income tax return

The maternity deduction reduces the differential quota, regardless of whether said differential quota is positive or negative.

Consequently, the amount of the deduction must be stated in the declaration for the year in the section corresponding to "Differential rate and result of the declaration", box [0611] of the declaration.

Taxpayers who, having requested it at the time, have received monthly payments from the Tax Agency as an advance payment of the maternity deduction, must enter the information in the box [0612] from the declaration the sum of said amounts that correspond to the year 2025.

Note: Late payment interest will not be payable for the receipt, through advance payment and for reasons not attributable to the taxpayer, of amounts greater than the corresponding maternity deduction.

Finally, those taxpayers entitled to the increase in the deduction for expenses in authorized nurseries or early childhood education centers must indicate the corresponding amount in box [0613] of the declaration.