Maternity deduction and increase for daycare expenses
Find out the news regarding the maternity deduction after its modification since January 1, 2023, as well as those related to the increase in daycare expenses after the Supreme Court ruling of January 8, 2024.
Deduction beneficiaries
Effective January 1, 2023, the requirements to apply 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 as long as they meet any of the requirements. following requirements:
-
At the time of the child's birth they receive contributory or assistance benefits from the unemployment protection system .
-
At the time of birth they are registered in the corresponding Social Security or mutual insurance scheme
- At any time after the birth of the minor, they are registered in the corresponding Social Security or mutual insurance scheme with a minimum period of 30 days of contributions , also taking into account the days quoted prior to birth.
This deduction will be calculated proportionally to the number of months of the tax period after the moment in which the requirements are met.
When you have the right to the deduction for having registered with the Social Security or mutual insurance company after the birth of the minor, the deduction corresponding to the month in which the 30-day contribution period is completed will increase by 150 euros per year.
Therefore, for this deduction, the limit of total contributions and contributions to Social Security and Mutual Insurance accrued in each tax period after birth or adoption that established the previous regulations.