Extension of the maternity deduction 2020, 2021 and 2022
Find out how you can deduct the maternity deduction and the additional increase for daycare expenses in Income 2022 (years 2020, 2021 and 2022)
Completion of the extension of the deduction. Fiscal years 2020 and 2021
The extension of this deduction in relation to the years 2020 and 2021 will be included in the 2022 Web Income tax return, boxes 1911 to 1916. When its pre-calculation by the AEAT is possible, the amounts of this extension will automatically appear included in these boxes. Otherwise, if the Tax Agency does not have all the information necessary to offer the filled-in boxes, a notice will be shown to the taxpayer in Income Web 2022 so that they do not forget to fill in these boxes.
Continuing with our example, we remember that this taxpayer had a child on 08/01/2020 (having been working since before the birth of that child) and remains active until 09/30/2021, when she becomes in the ERTE situation. with total suspension until 02/01/2022 when he resumes work. Subsequently, on 05/30/2022 you become unemployed.
In addition, the son has attended a daycare during all the months of 2021 and 2022 except for the month of August of each year.
In 2020 and 2021, you already included in your declaration the amounts related to the maternity deduction and the increase in daycare expenses that corresponded to you in accordance with the original regulation of this deduction.
In this example:
For 2020, the mother applied the maternity deduction in her 2020 income tax return for the months in which she carried out an employed activity since the birth of the child (months from August to December).
In Renta Web 2022, it is not appropriate to apply any additional deduction for the year 2020, since this year none of the new situations that now generate the right to the deduction occurred and the taxpayer has already applied the deduction for the months in which she was entitled to the deduction with the original wording.
For 2021, you applied the maternity deduction in your 2021 income tax return for the months in which you were working (from January to September).
With the new circumstances that now grant the right to the deduction, in the 2022 Income Tax return you are also entitled for the months of October to December 2021 (3 months x €100/month: €300). Since they were not included in Income 2021, the amount for these months will be reflected in box 1915 of Income Web 2022.
The amount corresponding to the increase in daycare expenses for the months of October to December 2021 for which you are now entitled will also be reflected in Renta WEB 2022 with the extension of the deduction to the cases of ERTE with total suspension that occurs in this example. As I do not include them in Income 2021, the amount of these months will be included in box 1916 of Income 2022 (3 months x €83.33/month: €249.99).
If the AEAT has all the data and background necessary to calculate these amounts, when accessing the Income WEB you can view the calculated amount corresponding to these deductions. In our example, box 1915 for the maternity deduction and box 1916 for the increase in daycare expenses will appear directly filled in, without the taxpayer needing to take any action regarding this extension of the deduction.
In the event that the AEAT does not have all the data necessary to calculate these amounts, it will notify the taxpayer when accessing Renta Web 2022, indicating the specific boxes where both amounts must be reflected, in our example boxes 1915 and 1916:
In these cases, the taxpayer must calculate the amount of the deduction extension as we have analyzed in our example and enter these amounts in the corresponding boxes.