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Deduction for maternity

From January 1, 2023, who is entitled to the deduction, the increase for expenses in authorized daycare centers or early childhood education centers, what amount corresponds to you and how to make it effective

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Advance payment of the deduction

You can request advance payment of the amount corresponding to the maternity deduction without including the additional increase for childcare expenses in authorized nurseries or early childhood education centers.    

Remember that if you already received the advance payment, you do not have to submit a new application for the same child. If you meet the new requirements established for this deduction, you will continue to receive it.

You will continue to receive the advance payment until the child turns three years old, even if you are no longer registered with Social Security or a mutual insurance company or no longer receive contributory or assistance unemployment benefits.

Submit Form 140 for:

  • Request advance payment (you must indicate your NIF and, if you have one, that of any children you include in the application).

  • Report variations that affect advance payment or non-compliance with any requirement necessary for collection. The deadline for submission, in these cases, is 15 calendar days from when these situations occur.

When the advance payment you have received is greater than the amount of the deduction to which you are entitled, you will have to regularize this situation:

  • If you are required to file a return, please file it in the IRPF declaration for the year in which you received the undue payment.

  • If you are not required to file a tax return, the Tax Agency will carry out the corresponding adjustments, since it has the necessary data.