The working mother tax deduction is a financial relief aimed at supporting employed mothers financially. This incentive helps cover costs associated with raising and caring for children, recognizing the extra effort required to balance work with family life. In many countries, including Spain, there are various tax reliefs and subsidies for families, and the working mother deduction is one of the most common options.
According to the Tax Agency website, this benefit is described as a deduction from the differential quota that can be applied starting with the 2015 tax return, with a higher amount for expenses related to childcare or early education starting with the 2018 declaration.
Who can apply for the working mother deduction?
Eligible applicants are women with children under three years old who meet one of several scenarios:
- they are receiving unemployment benefits or assistance at the time of the child’s birth
- they are registered as workers at the time of birth
- at any time after birth, they are enrolled in the applicable Social Security regime or mutuality with a minimum of 30 days of contributions
This deduction may be claimed by mothers who have biological children as well as those with adopted children, children in foster care, or under guardianship a preadoptive arrangement, or other forms of custody that enable daily care for the child.
How much is paid through the working mother deduction?
Per the Tax Agency, the maximum amount payable is €1,200 per year for each eligible child. It is important to note that if entitlement to the deduction arises after a later registration with Social Security or mutuality, the monthly deduction increases by €150 once the minimum contribution period of 30 days is reached.
How to apply for the working mother deduction
There are several ways to complete the process:
- In person. An applicant can visit the nearest Tax Agency office and submit the completed form along with the identification documents of the applicant and the child.
- Online. To avoid trips, the Tax Agency website offers a digital submission path, with guidance and electronic document submission. The relevant form to fill out is indicated on the site.
- By mail. Documentation can be sent to a designated address, including the completed form and required identifications.
- By phone. For questions or assistance, a call center can provide information and help resolve doubts. It is important to have all documents ready and to submit the form accurately to speed up the process. This financial aid can be a meaningful support for families in the early years of a child’s life.
Steps for completing the required form typically include the following sequence:
- Fill in a preliminary request with the applicant’s details (including relevant social security and child information) and validate the data. A separate request is needed for each eligible dependent.
- After data validation, generate the PDF of the preliminary request and save it on a computer.
- Print the preliminary request and sign it by the applicant.
- Submit the completed request at the appropriate Tax Agency office.
With careful preparation, applicants can navigate the process smoothly and access a monthly or annual benefit that contributes to child welfare and family financial stability during the crucial early years.