Deduction for maternity
As of January 1, 2023, who is entitled to the deduction, the increase for expenses in daycare or authorized early childhood education centers, what amount corresponds to you and how to make it effective
Advance payment of the deduction
You can request advance payment of the amount corresponding to the maternity deduction without including the additional increase for custody expenses in authorized daycare centers 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 collect 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 mutual insurance or receive the contributory or unemployment benefit.
Presents model 140 for:
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Request advance payment (you must indicate your NIF and, if they have it, that of the children you include in the application).
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Communicate variations that affect advance collection or non-compliance with any necessary requirement for collection. The submission period, 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:
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If you are obliged to declare, in the Personal Income Tax declaration for the financial year in which you received the undue payment.
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If you are not obliged to declare, it will be the Tax Agency that will proceed to carry out the corresponding regularization since it has the necessary data.