At the time of making the statement of income, which in Spain began on April 3 and runs until July 1, attention must be paid to the various deductions that are applicable to try to reduce the taxpayer’s tax burden with the Treasury. In this case we will talk about the maternity deductiona help for Working mothers, both employed and in the case of the autonomous.
This deduction in the Personal Income Tax (IRPF) families can enjoy great savings in their income tax return, a tax benefit that is key to helping them during the first years of a child’s life.
This is a deduction designed to working mothers with minor childrenbut it also applies in cases where both parents are of the same sex, for fathers or guardians if the mother dies or for fathers or guardians with exclusive custody of their children.
In addition, it must be taken into account that they allow access to it: children by nature until the month before they turn 3 years old; los adopted children and minors in permanent or pre-adoptive care y minors under guardianshipIn addition, the deduction will be applied, regardless of the age of the minor, during the following three years after his/her registration in the Civil Registry, and when registration is not necessary, it will be applied in the three years following the date of the administrative or judicial resolution that declares it.
The maternity deduction has a maximum amount of 1,200 euros per year per childcalculated proportionally according to the number of months of the tax period following the moment in which the requirements are considered to be met. If registration with Social Security or mutual insurance took place after the birth, the amount corresponding to the month in which the minimum contribution period of 30 days is reached, is increased by 150 euros.
What is needed to access the maternity deduction?
In order to access the maternity deduction, it is necessary to have the corresponding documentation to support the Nursery or kindergarten expensesThis amount will be taken into account whether it is paid by the mother or by any other parent, guardian, foster parent or adoptive parent.
In this sense, it will be necessary to contribute invoices or receipts made to children’s education centers or nurserieswhere all relevant information is included; maternity certificate if you have enjoyed paternity or maternity leave during the tax period; or the previous Income Tax return, in the event that the same deduction has already been requested in previous years.
The Tax Agency may request these documents as part of an audit or review, so it is advisable to have all these documents properly organized with their respective copies, so that you can enjoy the tax benefits that this situation entails.
Source: www.lainformacion.com
