MATERNITY DEDUCTION

CONCEPT AND BENEFICIARIES OF THE DEDUCTION:

Article 81 of the Personal Income Tax Law regulates the deduction for maternity that reduces the differential contribution of personal income tax and that the following persons may apply:

1. Women are children under three years of age in which the following circumstances occur:

• – That you are entitled to the application of the minimum per descendant for the children referred to in this deduction.
  • – That they carry out an activity on their own account or on behalf of others.
  – That they are registered in the corresponding Social Security or Mutual Insurance regime.

2. The parent or guardian, in the event of the mother's death or when she has exclusive custody or custody and meets the requirements mentioned in letter a) above.

In the event that there are several taxpayers entitled to the deduction for maternity with respect to the same ward or shelter, the amount must be divided among them in equal parts.

CHILDREN WHO ARE ENTITLED TO THE APPLICATION OF THE DEDUCTION:

1. children by nature, from the month of their birth to the month prior to the month in which they reach three years of age, both inclusive.
2. Adopted children and related minors to the taxpayer by reason of guardianship or foster care, both pre-adoptive and permanent. In this case, the deduction may be made during the three years following the date of registration in the Civil Registry.
   Provided that the adopted or fostered person was a minor at the time of adoption or fostering.

DEDUCTION AMOUNT:

The amount of the maternity deduction corresponding to each child that grants the right to it is 100 Euros for each month of the tax period in which the aforementioned requirements concur simultaneously.

The amount of the maternity deduction for each child that grants the right to it may not exceed either of the two amounts indicated below:

– 1.200 Euros per year
– The amount of contributions and total fees to Social Security and Mutual Benefits accrued in each tax period after the birth, adoption or foster care. For these purposes, the contributions and quotas corresponding to the months in which the child generates the right to deduction and in which all the requirements to apply it are met.

In addition, this deduction may be increased in an additional 1.000 Euros more.
In concept of amounts paid to nurseries and early childhood education centers authorized by pre-registration and registration of said minors, attendance, in general and extended hours, and food, provided that they have been produced for full months and were not considered income from work in kind (that is, that the company pays it for you)

It is established that this increase of 1.000 euros will be calculated proportionally to the number of months in which the requirements to be entitled to the maternity deduction are met and also the requirements to obtain this increase, that is, both requirements simultaneously.

ADVANCE PAYMENT OF THE DEDUCTION:

Taxpayers entitled to the application of the maternity deduction may request the State Tax Administration Agency (Treasury), their payment in advance for each of the months in which they are registered with Social Security or Mutual Societies and quote the minimum terms indicated below:

1. Workers with a full-time employment contract.
   Registered for at least fifteen days of each month.
2. Workers with partial employment contract.

Whose working day is at least 50 per 100 of the ordinary working day in the company, in monthly computation, and is registered throughout the month in the aforementioned regimes.

The request for early payment of the deduction must be submitted through the Model 140.

Once submitted and approved, it is not necessary to renew it during the period of time that you are entitled to the subscription, unless the registration of new children is communicated.

However SI it must be presented again if variations arise.

APPLICATION OF THE DEDUCTION IN THE INCOME STATEMENT:

The deduction for maternity reduces the differential fee, regardless of whether said differential fee is positive or negative. Consequently, the amount of the deduction must be stated in the tax return in the section corresponding to "Differential fee and result of the return"

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