News published in INFORMA 2019
Skip information indexNews published in INFORMA in December
140954 INCREASE FOR CHILDCARE COSTS: LIMITSThe limit for the application of this increase for daycare expenses will be the lower of the following amounts: the total contributions to Social Security and mutual funds accrued in each tax period after the birth or adoption. For these purposes, contributions and fees will be computed for their full amounts, without taking into account any bonuses that may apply or the total amount of the actual non-subsidized expense paid in each tax period to the daycare or educational center in relation to that child.
142093 MINIMUM FOR DESCENDANTS: INCREASE LESS THAN THREE YEARSWhen the descendant is under three years old, the minimum for descendants will increase by 2,800 euros per year. This increase will also be applicable in cases where the descendant has died during the tax period. In cases of guardianship, simple family foster care (current emergency or temporary family foster care or in cases of minors over whom guardianship and custody are held by court resolution, the increase in the minimum for descendants does not apply regardless of age. of the minor as in the cases set out in the previous paragraph, but this will only be applicable when the descendant is under 3 years of age.
142094 MATERNITY DEDUCTION: ADOPTION OF ADULTArticle 81 LIRPF establishes that in cases of adoption or foster care, both pre-adoption and permanent, the deduction may be made, regardless of the age of the minor, during the three years following the date of registration in the Civil Registry. Therefore, the maternity deduction will be applicable if the adoptee is of legal age, and it must be taken into account that there will be no right to it when the adoptee reaches 25 years of age as the minimum for descendants is not applicable.
142095 MATERNITY DEDUCTION: COMPUTATION OF QUOTESFor the purposes of the maternity deduction, the total contributions and fees to Social Security and mutual societies accrued in each tax period after the birth or adoption are computed for their full amounts without taking into account any bonuses that may apply. Contributions must also be computed in exceptional cases in which Social Security contributions are made without performing employed work (special agricultural regime, unemployment situation or special agreement with Social Security. In the tax period in which the descendant turns three years old, only the Social Security contributions accrued during the period in which the deduction is entitled to be applied should be taken into account and not those for the entire year in which the minor turns three. three years. Likewise, if the descendant dies during the year, only the Social Security contributions for the months until death will be computed and not those for the entire tax period.
142096 INCREASE CAREER EXPENSES: SON TURNED 3 YEARS OLD IN JANUARYIn the event that the descendant turns three years old in the month of January or in the event that the mother begins to work in the year in which the child reaches that age, but after having reached it, the maternity deduction, although this will not prevent the application of the increase in daycare or early childhood education center expenses authorized for expenses incurred up to the month in which the descendant can begin the second cycle of early childhood education.
142097 PARENTS OF THE SAME SEX: MATERNITY DEDUCTION ERDIn these cases, if the two parents were entitled to the deduction, for both carrying out an activity as a self-employed person or as an employee, the amount of the same (100 euros) will be prorated between them (50 euros) in each of the months in which both had the right. If, on the other hand, in a month only one person meets the requirements, only he or she will be entitled to apply the deduction in that month.
142098 PARENTS OF THE SAME SEX: MATERNITY DEDUCTION LIMITSOnce the amount of the deduction applicable to each parent has been calculated based on the months in which each of them meets the requirements for its application, the resulting amount will be limited for each parent to the amount of their own Social Security contributions or mutuality in the tax period, regardless of whether individual or joint taxation is chosen.
142099 PARENTS OF THE SAME SEX: INCREASE CAREER EXPENSESIn these cases, if the two parents were entitled to the increase in the maternity deduction for daycare expenses, for both carrying out an activity as a self-employed person or as an employee, the amount of the same (83.33 euros) will be prorated between them (41 .67 euros) in each of the months in which both were entitled. If, on the other hand, in a month only one person meets the requirements, only he or she will be entitled to apply the deduction in that month.
142100 PARENTS OF THE SAME SEX: LIMITS OF DEDUCTION OF DAY CARE EXPENSESOnce the amount of the increase in the deduction applicable to each parent has been calculated based on the months in which each of them meets the requirements for its application, the resulting amount will be a limit for each parent, regardless of whether taxation is chosen. individually or jointly, the lesser of the following amounts: the amount of their own Social Security or mutual insurance contributions in the tax period or the sum of half of the actual non-subsidized expenses (regardless of which parent pays them) paid to the daycare in the months in which both parents were entitled to said increase plus all of the actual non-subsidized expenses (regardless of which parent pays them) in the months in which only the parent in question was entitled to the increase.
142101 ERD TO RECEIVE FOODArticle 148 of the Civil Code establishes that the obligation to provide maintenance will be payable from the moment the person who has the right to receive it needs it to survive, but it will not be paid until the date on which the claim is filed. Consequently, for the purposes established in article 81.bis of the LIRPF, the right to receive maintenance requires a judicial resolution that determines it. Likewise, it must be taken into account that the agreement of the spouses through the formulation of a regulatory agreement before the Judicial Secretary or in a public deed before a Notary is equivalent to the judicial resolution of divorce.