Deduction for maternity

Who is eligible for this deduction?

To women with children under three years of age for whom they are entitled to the minimum for descendants who:    

• at the time of birth they receive some contributory or assistance benefit from the unemployment protection system.

• at the time of birth they are registered with the corresponding Social Security or mutual insurance scheme.

• at any time after birth, they are registered with the corresponding Social Security or mutual fund scheme with a minimum period of 30 days of contributions.

Except that, during said months, one of the parents receives, in relation to this minor, the child aid supplement provided for in the Law that establishes the minimum vital income, unless they had the right to it before January 1, 2023.

They may also apply this deduction when they meet the above requirements:

• Both parents if they are of the same sex (two adoptive men, two women, one biological mother and one adoptive mother, or two adoptive mothers).

• The father or guardian in the event of the mother's death.

• The father or guardian when custody and care are attributed to him exclusively.

The children who are entitled to apply the deduction are:

• Natural born children, from the month of birth until the month before they turn three years of age, both inclusive.

• Adopted children and minors in permanent or pre-adoptive foster care, or those delegated as guardians for pre-adoptive cohabitation.

  The deduction will be applied, regardless of the age of the minor, during the three years following the date of registration in the Civil Registry.

  When registration is not necessary, the deduction will be applied during the three years following the date of the judicial or administrative resolution declaring it.

• Minors under guardianship.

  The guardian will be entitled to the amount of the deduction corresponding to the time remaining until the ward reaches three years of age.