Parallel to the regional deductions, an important point when making the Income Statement is to attend to the state deductions. One of the most common is the maternity deduction to which women taxpayers are entitled to take advantage of the Personal Income Tax (IRPF).
Certain requirements must be met in order to benefit from this deduction for maternity, which can be enjoyed regardless of the result of the declaration when the draft is accessed. Not only does it serve to prove the status of mother of a child under three years of age, it is also necessary to meet other conditions:
-They must be entitled to the application of the minimum by descendants for those children.
-They must carry out an activity on their own account or for another’s account for which they are registered in the relevant Social Security or Mutual Insurance scheme.
However, parents may benefit from this deduction in the event of the death of the mother or father or guardian in cases of guardianship or custody exclusively.
On the contrary, people who receive contributory benefits or unemployment subsidies, as well as those who enjoy voluntary leave, will not be able to benefit from this deduction.
How to incorporate the maternity deduction to the Income
The Tax Agency has explained how to incorporate the deduction for maternity into the draft and thus benefit from said deduction.
The first step is to complete and accept the data on the ‘Identification data’ screen. If you want to include children who generate the right to the deduction, go to the ‘Children under 18’ section and click on the pencil. By doing this we will have the opportunity to fill in the necessary personal and family data, which must be validated by clicking on ‘Accept’. The data entered will be reflected in the ‘Identification data’ section and to finish validating them, click on ‘Accept’ again.
The next step is to go to the ‘Summary of declarations’, in which you must identify the section ‘Differential rate’ and ‘Deduction for maternity’. The Tax Agency explains that, although the taxpayer’s declaration is joint, the data must always be entered in the individual modality.
In any case, by clicking on the figure (if it is not included, a zero should appear), the taxpayer can add the necessary data, entering the periods in which they have worked on their own or as an employee and the rest of the pertinent data. The Tax Agency recommends checking that the data has been correctly registered and, if so, clicking on ‘Accept’. The result of the changes can be consulted in the ‘Summary of declarations’ section.
Amount of the maternity deduction (and how to request your advance)
As explained by the Tax Agency, this deduction for maternity will be 1,200 euros per year per child under three years of age (100 euros per month per child) or the amount of the “total contributions and contributions to Social Security and Mutualities accrued in each period tax after birth, adoption or foster care”.
It is not necessary to wait for the Income Tax return to take advantage of this deduction. It is possible to request the advance payment of the deduction for each one of the months in which the worker is registered in a Social Security or Mutual Insurance scheme. For it:
-You must be registered at least 15 days a month with a full-time contract in the General Scheme or in the Special Schemes for Coal Mining and Sea Workers. In the case of a part-time contract, you must be registered high all month with at least one day of 50%.
-You must be registered for the entire month and perform at least ten real days on your own in the Special Agrarian Regime.
-In the other schemes or mutual societies it is necessary to be registered at least 15 days of each month.
To request this advance, you must submit model 140, available . The body explains that if, when making the declaration later, the amount of the deduction is less than expected, this situation will have to be regularized in the declaration itself or through an alternative process (for people not obliged to declare).
This is the increase for childcare expenses
Some workers may request an increase in the maternity deduction for daycare expenses or in child care centers. This increase is 1,000 euros per year for people who have paid custody costs for children under three years of age. The following expenses fall into this category:
-The amounts paid in nurseries or authorized child education centers.
-The amounts paid in pre-registration and enrollment, assistance and food.
In order to benefit from this increase, it is necessary that the payment of the amounts be made for full months and without forming part of the taxpayer’s exempt income from work in kind.
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