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
Who owns this deduction?
To women with children under three years of age for whom they have the right to the minimum for descendants who:
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At the time of birth they receive some contributory or assistance benefit from the unemployment protection system.
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At the time of birth they are registered in the corresponding Social Security or mutual insurance scheme.
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at any time after birth they are registered in the corresponding Social Security or mutual insurance 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 support supplement provided for in the Law that establishes the minimum vital income unless they had been entitled to it before January 1 of 2023.
They may also apply this deduction when they meet the above requirements:
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Both parents if they are of the same sex (two adoptive males, two females, one biological mother and another adoptive mother or two adoptive mothers).
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The father or guardian in the event of the death of the mother.
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The father or guardian when custody is assigned exclusively to him.
The children who qualify for the application of the deduction are:
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Children by nature, from the month of birth to the month prior to the month in which they turn three years of age, both inclusive.
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Adopted children and minors in foster care, permanent or pre-adoptive, or delegated guardianship for pre-adoptive coexistence.
The deduction will be made, 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 made during the three years following the date of the judicial or administrative resolution declaring it.
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Minors under guardianship.
The guardian will be entitled to the amount of the deduction that corresponds to the time remaining until the ward reaches three years of age.