Ana Sandra, granddaughter of Ana Obregón born by surrogacy in the US last March, will give the actress and presenter access to a deduction for maternity in the income statement that can reach 3,600 euros, according to the advisory tax down attorney
To access this deduction it is necessary to be a self-employed or employed mother registered with Social Security or a mutual society. Although Ana Sandra is her biological granddaughter, her intention would be to legally register her as her daughter in Spain. The aid can be applied for children by nature or “adopted children and minors linked to the taxpayer by reason of guardianship or foster care”, the Tax Agency collects on its website. “Most of these children are legally registered in Spain, which allows their parents or legal guardians to enjoy the same advantages and tax obligations as other families,” reports TaxDown.
In recent times, Obregón has focused on her work as a presenter and actress, managing her son’s foundation and projects such as the book El chico de las musarañas. For these incomes, she ends up rendering accounts with the treasury in the corresponding income campaign. “Motherhood is always a reason for joy, but it also offers advantages when it comes to declaring our taxes,” explains Enrique GarcÃa, CEO of TaxDown.
As a legal guardian, you can apply the deduction from the 2023 income statement, which will be done in next year’s campaign. It consists of 100 euros for each month of the year until he turns 3 years old. In the case of Ana Sandra, it will allow a deduction of 1,000 euros for 2023, for the ten months from March -she was born on the 20th but counts the full month- to December; 1,200 euros in 2024; another 1,200 in 2025 and 200 euros in 2026. In total, the aforementioned 3,600 euros.
Other amounts can be added to these amounts for custody expenses in authorized nurseries or early childhood education centers.
They do not compute the months prior to birth -January and February 2023- nor the month in which he turns 3 years old, March 2026. “This deduction is calculated proportionally to the number of months of the baby, including the month of birth and not computing the month of completion of the three years”, they remember from the consultancy.
The deduction is applied to the income of the following year, so Obregón will be able to exercise it until 2027 as long as he presents the declaration.