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Form 100. Personal Income Tax Return Declaration 2017

8.9.5.2. Requirements and conditions of application

Taxpayers who can benefit from the deduction

The following personal income tax payers may benefit from this deduction:

  1. Women with children under three years of age who are entitled to apply the minimum for descendants, who carry out an activity on their own or as an employee for which they are registered in the corresponding Social Security or Mutual Insurance scheme.

    In the case of adoption or foster care, whether pre-adoptive or permanent, the deduction may be applied, regardless of the age of the minor, during the three years following the date of registration in the Civil Registry. When registration is not necessary, the deduction may be applied during the three years following the date of the judicial or administrative resolution declaring it.

    The requirement of registration in the corresponding Social Security or Mutual Insurance scheme will be deemed to have been met when this situation occurs on any day of the month.

  2. In the event of the death of the mother, or when custody is exclusively awarded to the father or, where applicable, to a guardian, the latter shall be entitled to the pending deduction. In this case, the parent or guardian must meet the general requirements for applying the deduction established in point 1 above.

  3. In the case of foster care or guardianship, if there are several foster parents or guardians for the same foster child or ward, the amount must be divided equally.

Deduction amount and limit :

  • The differential tax rate may be reduced up to a maximum of 1,200 euros per year for each child under three years of age.
  • The deduction will be limited for each child to the total contributions and fees to Social Security and Mutual Societies accrued in each tax period after birth, adoption or foster care. For these purposes, contributions and fees will be computed in full, without taking into consideration any bonuses that may apply.

Calculation of the deduction:

  • The deduction will be calculated in proportion to the number of months in which the requirements set out in the previous section are met simultaneously, including the month of birth and not counting the month of turning three years old.
  • In the event that there are several taxpayers entitled to apply the maternity deduction for the same foster child or ward, the amount will be prorated equally among them.

ADVANCE PAYMENT OF THE DEDUCTION

The State Tax Administration Agency may request payment of the deduction in advance for each of the months in which they are registered with Social Security or Mutual Insurance and pay contributions for the minimum periods established by regulation. In these cases, the differential rate of tax will not be reduced.

Restatement

If, once all payments corresponding to a fiscal year have been made, there are still payments missing to complete the deduction to which you are entitled, or on the contrary, payments have been made to which you are not entitled, it will be necessary to regularize the amount of the deduction in the tax return.