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Maternity tax deduction (and advance payment, form 140)

Deducción por maternidad (y abono anticipado, modelo 140)

What it is

It is a deduction from the IRPF differential tax of up to 1,200 € a year for each child under three. It applies to women with children under three for whom they are entitled to the allowance for descendants who, when the child is born, are receiving an unemployment benefit or are registered with Social Security or a mutual society, or who register later with at least 30 days of contributions. It is applied in the IRPF return even if the result is zero or a refund, or advance payment can be requested by filing form 140. Form 140 is also used to report changes, within 15 calendar days.

Official wording
El importe máximo es de 1.200 € anuales por cada hijo.

Official sources

Where it applies
All of Spain

Official information

Official sources

Go to the official website: Maternity deduction and form 140 at the Agencia Tributaria

When

From the month you meet the requirements (for example, the month of birth) until the month before the child turns three. It is applied in the income tax return or, if you meet the requirements, received in advance.

Official wording
Los hijos por naturaleza, desde el mes del nacimiento hasta el mes anterior a aquél en que cumplan los tres años de edad, ambos inclusive.

Official sources

Steps

  1. Step 1: Check the requirements

    It is for women with children under three who, at the birth, receive unemployment benefit (contributory or assistance) or are registered with Social Security or a mutual society, or who register later with at least 30 days of contributions.

    Official wording
    en cualquier momento posterior al nacimiento estén dadas de alta en el régimen correspondiente de la Seguridad Social o mutualidad con un período mínimo de 30 días cotizados.

    Official sources

  2. Step 2: Request advance payment (form 140)

    With form 140 you request advance payment, giving your NIF and, if they have one, your children’s. If you were already receiving it for that child, you do not need to apply again.

    Official wording
    Solicitar el abono anticipado (deberás indicar tu NIF y, si lo tuvieran, el de los hijos que incluyas en la solicitud).

    Official sources

    Go to the official website: Maternity deduction and form 140 at the Agencia Tributaria

  3. Step 3: Report changes within 15 days

    Form 140 is also used to report changes affecting the advance payment or failure to meet a requirement, within 15 calendar days of them happening.

    Official wording
    El plazo de presentación, en estos casos, es de 15 días naturales desde que se producen esas situaciones.

    Official sources

  4. Step 4: Include it in your tax return

    If you receive the advance payment you cannot subtract the deduction in your return, but you must declare it. The nursery increase can only be obtained by filing the income tax return.

    Official wording
    No podrás solicitar el abono anticipado de este incremento de la deducción por maternidad; éste se hará efectivo presentando la declaración de IRPF.

    Official sources

FAQ

How much is it?

Up to €1,200 a year per child, in proportion to the months in which you meet the requirements. If you register after the birth, €150 is added in the month you reach 30 days of contributions.

Official wording
El importe máximo es de 1.200 € anuales por cada hijo.

Official sources

What if I pay for a nursery?

The deduction increases by up to €1,000 a year for costs at an authorised nursery or early-years centre (pre-registration, enrolment, attendance and meals), for full months and not exceeding the unsubsidised cost.

Official wording
la deducción se incrementará en un importe máximo de 1.000 €.

Official sources

What if I receive the child support supplement?

It does not apply in the months when either parent receives the minimum income child support supplement for that child, unless they were entitled to it before 1 January 2023.

Official wording
salvo que, se hubiera tenido derecho al mismo antes del 1 de enero de 2023.

Official sources

What if I was overpaid in advance?

If you must file a return, you correct it in the return for the year you received it; if not, the Tax Agency does it.

Official wording
Si no estás obligado a declarar, será la Agencia Tributaria la que procederá a efectuar la regularización que corresponda ya que dispone de los datos necesarios.

Official sources

Related procedures

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