Spain’s tax agency offers a maternity deduction for all mothers with children under three, available through December 31, 2024, and applied as a deduction on the next income tax return. This benefit may be updated or extended by future laws, so taxpayers should verify current terms with the Agencia Tributaria.
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What is the maternity deduction?
The maternity deduction in Spain is a tax relief offered by the Tax Agency to working mothers with children under the age of three. The incentive provides financial support to families with mothers who work and contribute to Social Security or to an approved mutuality.
This aid amounts to 1,200 euros per year for each child. Beneficiaries can receive the payment in monthly installments of 100 euros or in full as a single lump sum. There is an additional deduction of up to 1,000 euros to cover other costs such as childcare, provided that the centers report the amounts to the Tax Agency.
The total deduction can reach 2,200 euros per year for each child.
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Requirements to claim the deduction
The Tax Agency sets several conditions that must be met for mothers to qualify for the aid. It is essential that the beneficiaries are working mothers, either as employees or as self-employed, and that they contribute to Social Security or an equivalent mutuality at the time of applying.
Another requirement is that the children are under 3 years old, counting from 2021 onward. To request the deduction, the Modelo 140 form must be filed with the Agencia Tributaria before the end of the year if monthly payments are desired; otherwise, the deduction can be claimed in the next income tax declaration.
All the requirements to request the aid:
Working mother:
- The applicant must be employed or self-employed.
- It is essential to contribute to Social Security or an alternative mutuality during the period the deduction is claimed.
Children under 3 years:
- The benefit applies to each child born from 2021 onward, as long as they have not reached 3 during the fiscal period.
Residency in Spain:
- The mother and the child must reside in Spanish territory.
Enrollment in Social Security or an alternative mutuality:
- Active enrollment and contributions are required, whether as a salaried worker or as a self-employed person.
Compatibility with other tax benefits:
- This deduction is compatible with other family aids, such as those for large families or dependents with disabilities.
Gastos de guardería:
- To obtain the extra 1,000 euros for daycare, the child must be enrolled in an authorized center, and the payments must be documented and reported by the center to the Tax Agency.
Solicitud correcta:
- If monthly receipt is desired, the Modelo 140 must be submitted through the Tax Agency. Otherwise, it can be included in the annual income tax return.
No superar la edad límite:
- The deduction ends the month before the child turns 3. However, if the daycare expense deduction is chosen, it can extend until the child turns 4.