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Extension of the maternity deduction 2020, 2021 and 2022

Find out how you can deduct in Renta 2022 the deduction for maternity and the additional increase for childcare expenses (years 2020, 2021 and 2022).

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Extension of the maternity deduction 2020, 2021 and 2022

Until 31 December 2022, the maternity deduction could only be applied for those months in which the person was self-employed or employed and registered with the Social Security or mutual insurance company.

By means of the fifth final provision of Law 6/2023, of 17 March, on Securities Markets and Investment Services, a new paragraph 4 has been added to the thirty-eighth Additional Provision of the LIRPF extending the Deduction for maternity provided for in article 81 of the LIRPF.

With this new section, women who have been in one of the following situations as of 1 January 2020 will also be entitled to the Deduction for maternity and the increase for childcare expenses for all the months of 2020, 2021 and 2022 in which they are in these new situations:

  1. Employed women who become legally unemployed as a result:

    A.1 Having had your employment contract suspended.This situation occurs in the following cases:

    A.1.1- ERTE with total suspension

    A.1.2- Victims of gender violence

    A.2 Being in a period of productive inactivity for permanent-discontinuous workers

  2. Self-employed workers who start receiving unemployment benefit as a result of the suspension of their economic activity.

The application of this extension of the deduction for these three years (2020, 2021 and 2022) will be made in the 2022 income tax return, however, for the purposes of the practical application of the deduction it must be differentiated:

  • 2022 deduction:

    The amount of the deduction for Renta WEB will be calculated both for the months in which a self-employed or employed activity is carried out and for the months in which any of these new circumstances occur.Therefore, in the ordinary boxes relating to the "Deduction for maternity.The "Financial year 2022" must indicate not only the months in which there is activity as an employee or self-employed person, as was the case until now, but also the months in which any of these new circumstances apply.

  • 2020 and 2021 deduction:

    Specific boxes have been created for each of these years in Renta WEB 2022, so that you can enter the amount of the deduction for maternity and the increase for childcare expenses corresponding to those months in which, under the original regulations, you were not entitled to the deduction and in which you are now entitled to it.

    However, in those cases in which they have applied the amount corresponding to the months in which these new causes apply in the 2020 and 2021 returns and have not yet been subject to regularisation by the Tax Agency, these returns will remain unchanged and these amounts will not be applied in the 2022 Income Tax return.

    In order to facilitate the completion of these boxes corresponding to 2020 and 2021, when the AEAT has all the necessary data and background information, it will calculate the amount thereof in accordance with the provisions of the two preceding paragraphs and will automatically transfer it to the tax return.Therefore, in these cases, when the taxpayer accesses Renta WEB boxes 1911 to 1916 "Fiscal years 2020 and 2021.Extension of the maternity deduction to other situations" will already be filled in.

    Otherwise, the AEAT will display a warning when accessing Renta Web indicating the years in which the taxpayer may have been entitled to the extension so that they can check whether they are entitled to the extension and review the boxes on their return where the amounts of this extension should be included.