B Law & Tax
14 June 2023

Tax advisor: Changes in maternity deductions for the years 2020 to 2022

The maternity deduction, established for mothers who have children under three years of age and are self-employed or employed, and who are registered in the corresponding social security or mutual insurance scheme, has undergone changes as of January 1, 2023 due to the Employment Promotion Law. According to this amendment, unemployed mothers are now also allowed to benefit from this tax incentive as from the aforementioned date.

Law 6/2023 has approved an amendment that extends the possibility of benefiting from the maternity deduction to mothers who have become legally unemployed during the years 2020 to 2022. According to this modification, those women who, as of January 1, 2020, are considered to continue to be self-employed or employed and are registered with the Social Security or mutual insurance company are considered to be in this situation due to the suspension of their employment contract or a period of productive inactivity as permanent-discontinuous workers. Also included are self-employed women who receive a termination benefit due to the suspension of their economic activity. Therefore, these mothers can apply the deduction for maternity during the months in which they remain in this situation and meet the other requirements established in the corresponding article of the Personal Income Tax Law, in the version in force at the time the tax is settled.

The deduction for maternity corresponding to the months of 2020 and 2021, as established above, will be applied separately in the Personal Income Tax (IRPF) return corresponding to the 2022 tax period. The terms and conditions for this application will be established in the Order approving the tax return forms for the 2022 tax year. However, these amounts will be considered to have been applied in the event that the taxpayer has effectively claimed the deduction in those months and has not had to make a subsequent regularization. It should be noted that the deduction applied for each of these years may not exceed, together with the payments or deductions made in that year, the amount established for each year in Article 81 of the Personal Income Tax Law (LIRPF).

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