Maternity deduction and increase for childcare expenses

Beneficiaries of the deduction

With effect from 1 January 2023, the requirements for applying the maternity deduction are modified:

Women with children under three years of age who are entitled to apply the minimum for descendants can reduce the differential quota by up to 1,200 euros per year for each child under three years of age until the child reaches three years of age, provided that they meet one of the following requirements:

• At the time of birth of the minor, receive contributory or assistance benefits from the unemployment protection system .

• At the time of birth, are registered in the corresponding Social Security or mutual insurance scheme

• At any time after the birth of the child, they are registered with the corresponding Social Security or mutual fund scheme with a minimum period of 30 days of contributions also taking into account the days of contributions prior to birth. 

This deduction will be calculated proportionally to the number of months in the tax period after the time when the requirements are met.

If you are entitled to the deduction for having registered with Social Security or a mutual fund after the birth of the child, the deduction corresponding to the month in which the 30-day contribution period is completed will be increased by 150 euros per year.

## Therefore, the limit on total contributions and fees to Social Security and Mutual Societies accrued in each tax period after birth or adoption established by previous regulations is eliminated for this deduction.