Among the most notable new features of the 2023 income campaign is the expansion of the maternity deduction. Reduction of 1,200 euros per year per child under three years of age in the Personal Income Tax (IRPF) that has been applied for nine years to women who have been mothers and who are entitled to the minimum per offspring, with some exceptions .
Starting this year, not only working taxpayers will be able to benefit from this deduction, but also those who were receiving unemployment benefits at the time of birth. Another case that gives the right to the maternity deduction is having contributed 30 days or more after the birth.
Women who meet these requirements may deduct 1,200 euros in the declaration for each child under three years of age, or request an advance payment of 100 euros per month. If the latter is chosen, they will continue to receive it “until the child turns three years old, even if they are no longer registered with Social Security or mutual insurance or receive the contributory or unemployment benefit,” warns the Tax Agency. A situation that would force the amounts received improperly to be returned. To avoid this, the AEAT recommends communicating any changes that have occurred in the employment situation that may affect the advance payment of the deduction. The submission period is 15 calendar days from when these situations occur.
Likewise, women entitled to receive the maternity deduction may also deduct up to an additional 1,000 euros for custody expenses for a child under three years of age in daycare centers or early childhood education centers. A deduction that, after a recent ruling by the Supreme Court, is also applicable in cases in which the establishment does not have authorization as an educational center, although it must have the opening and operating authorization in order.
José María Mollinedo, general secretary of the Treasury Technicians, explains that, “to be entitled to the deduction, children have to be enrolled in the educational center for the entire month.” And in the event that the mother receives a part of her salary in kind from her company to allocate it to daycare expenses – and, therefore, that part is exempt from personal income tax -, she will not be able to either. benefit from this extension of the maternity deduction. The same happens with mothers who take their children to free educational centers in those communities that manage state aid for this purpose.
In addition to the state maternity deduction, some autonomous communities also provide deductions for the care and school expenses of children.
