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Form 100. Personal Income Tax Declaration 2018

10.8.17. For paternity

For enjoying the period of suspension of the employment contract or interruption of activity due to paternity or paternity leave, the taxpayer may deduct a maximum 750 euros .

When the permit does not match the legal maximum allowed, the deduction will be 75 euros per full week.


The total tax base, less the personal and family minimum, must not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.


Both the suspension of the contract due to paternity regulated in article 48.bis of the Workers' Statute, approved by Royal Legislative Decree 1/1995, of March 24, and the paternity leave provided for in article 49.c) of Law 7/2007, of April 12, on the Basic Statute of Public Employees and the interruption of the activity provided for in article 4.3 of Law 20/2007, of July 11, on the Statute of Self-Employed Work.

Balances pending application :

In the event that the taxpayer does not have sufficient full autonomous quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three following tax periods until exhausted, in If applicable, the total amount of the deduction.

When the entire deduction has not been exhausted in said periods, you may request payment of the amount that remains to be applied.

Completion: In the data capture window you must indicate whether you are entitled to the deduction and the duration of the leave enjoyed if it did not coincide with the legal maximum allowed.