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)
Example obtaining calculation data
During 2020, a taxpayer worked from January 8 to June 4 and from September 27 to the end of the year. From June 5 to September 26 he was in an ERTE of total suspension collecting unemployment benefits
He has a son born on 07/27/2019. This son went to daycare in the months of January, February, October, November and December.
The taxpayer applied in the 2020 Income Tax return the maximum amount corresponding to the maternity deduction and the increase for daycare expenses in accordance with the regulations in force at that time.
It will be necessary to consult:
The amount reflected in boxes 611 and 613 of the 2020 Income Tax return applied for these concepts:
The amount of annual Social Security contributions: when the child is less than 3 years old during the year 2020, which amounts to a total of €7,070.71.
In the tax data, the total amount contributed can be consulted in the “Maternity deduction” section:
The amount paid to the daycare (€676.20) and the complete months in which you attend it (January and February and from October to December):
This information can be consulted in the tax data for each year for each of the children in the section “Expenses in daycare centers or authorized early childhood education centers.”
Extension of the maternity deduction 2020 :
In the 2020 Income Tax return, you recorded the maternity deduction for an amount of €1,000 (box 0611) for the 10 months of the year in which you carried out an activity for which you were registered with Social Security (it is enough that you have worked one day in the month so that the maternity deduction can be applied that month).
With the extension of the maternity deduction to the new circumstances that include the case of employed workers who become legally unemployed due to having their employment contract suspended in the case of ERTE with total suspension, in the declaration of Income 2022 may include the deduction for the rest of the months of 2020 for which you are now entitled, that is, July and August in which you did not work.
This way, instead of for 10 months, you will have the right for 12:
New maximum possible deduction: 10 months x €100/month = €1,200.
Annual contribution limit: €7,070.71. The limit does not operate.
New amount of the maternity deduction = €1,200.
Amount of the deduction applied in 2020: €1,000.
Extension of the 2020 maternity deduction to be received in 2022 income: 1,200 – 1,000 = €200.
Extension of the increase for daycare expenses 2020:
In 2020, the child attended daycare for five full months (January and February and from October to December) and the deduction was applied for these five months.
As the maximum amount to which you are entitled in Income 2020 has already been applied, no amount must be reflected in Income 2022.
Once the amount of the extension has been calculated, boxes 1911 and 1912 will be completed in Renta Web.
By clicking on any of them:
Furthermore, if, in accordance with the provisions of article 96 LIRPF, there is no obligation to declare in 2022 and the only reason why the 2022 Income Tax return is submitted is to apply the maternity deduction or the increase in childcare expenses for 2020 and/or 2021, on this same screen this circumstance will be indicated in the boxes: