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 deduction. Fiscal Year 2022
The maternity deduction is automatically calculated by Renta WEB, although when you have been unemployed during the year 2022, including the new circumstances that now give the right to the deduction, when accessing the declaration it will be necessary to provide information related to the Maternity Deduction. maternity.
Specifically, it must be indicated:
If during all the months of 2022 you have been in one or more situations that grant the right to the deduction by checking YES or NO.
In the event that it is indicated that you have NOT been in one of these situations every month, you will have to mark YES for each of the months in which any of the situations have occurred or NO when none of the situations have occurred. they. The amount of the total contributions is already reflected.
For example, a 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 on 02/01/2022 that he resumes his 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 the present example, this taxpayer, in the 2022 Income Tax return, will be entitled to the maternity deduction for the months in which she is active (February to May) or in any of the new situations (January when she is in ERTE of total suspension). You are not entitled to the maternity deduction between the months in which you are unemployed (June to December).
Consequently, “Yes” will be marked in the months of January to May and “NO” in the months of June to December:
With this information provided, Renta Web calculates the amount of the “Maternity deduction. Fiscal year 2022” which amounts to a total of €100/month for each of the five months to which you are entitled, that is, €500.
On the other hand, it will also be necessary to confirm that the information provided by the daycare is correct so that you will have to access the additional information screen where you can verify the amount of expenses paid by the child and the months in which they have attended. in 2022. In our example, there would be annual expenses of €3,300 for all months of the year except August, as can be seen on the following screen.
The amount of the deduction will be that which corresponds to the months in which the person has been during 2022 in one of the situations that generate entitlement, in this case from January to May included. Therefore, the amount of the increase in childcare expenses calculated by Renta WEB will amount to a total of €83.33/month x 5 months: €416.67.
Once the above information has been accepted and after accessing the declaration, you can view the amount corresponding to the maternity deduction in box 0611 and the increase for daycare expenses in box 0613: