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
Deduction amount
The maximum amount is €1,200 per year for each child.
The deduction will be calculated proportionally to the number of months of the tax period following the moment in which you meet the requirements, provided that, during said months, neither of the parents receives, in relation to this minor, the child support supplement. provided for in the Law that establishes the minimum vital income unless one had been entitled to it before January 1, 2023.
However, when you are entitled to the deduction for having registered with Social Security or mutual insurance after birth, in the month in which you reach the minimum contribution period of 30 days, the amount of the deduction corresponding to that month will increase by €150.