Extension of the maternity deduction 2020, 2021 and 2022

Extension of the maternity deduction 2020, 2021 and 2022

Until December 31, 2022, the maternity deduction could only be applied for those months in which an activity was carried out as a self-employed person or as an employee registered with Social Security or a mutual insurance company.

Through the Fifth Final Provision of Law 6/2023, of March 17, on Securities Markets and Investment Services, a new section 4 has been added to the thirty-eighth Additional Provision of the LIRPF by which The Maternity Deduction provided for in article 81 of the LIRPF is extended.

With this new section, women who, as of January 1, will also generate the right to both the Maternity Deduction and the increase in childcare expenses for all the months of 2020, 2021 and 2022 in which they find themselves in these new situations. of 2020 have become in any of the following situations:

1. Employed workers who become legally unemployed due to:

   A.1 Your employment contract has been 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 begin to receive the benefit for cessation of activity as a result of the suspension of the economic activity carried out.

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 WEB Income will be calculated both for the months in which an activity is carried out as a self-employed or employed person and for the months in which any of these new circumstances occur. Therefore, in the ordinary boxes related to the “Maternity deduction. Fiscal Year 2022” must indicate not only the months in which there is self-employment or employment activity, as was done until now, but also the months in which any of these new circumstances occur.

• Deduction for 2020 and 2021:

  For each of these years, specific boxes have been created in Income WEB 2022, to record the amount of the maternity deduction and the increase for daycare expenses corresponding to those months in which with the original regulations there was no right to the deduction and in those that are now available.

  However, in those cases in which they had applied in the 2020 and 2021 declarations, the amount corresponding to the months in which these new causes occurred and had not yet been subject to regularization by the Tax Agency, these declarations will remain unchanged and These amounts will not be applied to the 2022 Income Tax return.

  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 their amount as established in the two previous paragraphs and will automatically transfer it to the declaration. Therefore, in these cases, when the taxpayer accesses Income WEB, boxes 1911 to 1916 “ Fiscal Years 2020 and 2021. Extension of the maternity deduction to other situations ” will already appear completed.

  Otherwise, the AEAT will show a notice when accessing Renta Web indicating to the taxpayer the years in which they may have been entitled so that they can check if they are entitled to the extension and review the boxes on their declaration where the amounts of this extension must be included. .