With 2023 at the gates, Spanish taxpayers must pay special attention to the tax innovations promoted by the Ministry of Finance and Public Function, led by María Jesús Montero, when they file the 2022 Income Statement. next campaign of the Tax Agency and one of them are the women who will be able to enjoy a deduction for maternity if they receive the help of 100 euros per child, which until now only laboring mothers had in childbirth who, as of January 1, It will extend to all, they will work or be unemployed.
The universal subsidy of 100 euros per month, designed as part of the Family Law by the Ministry of Social Rights and the 2030 Agenda, headed by Ione Belarra, can be applied in the form of a tax deduction or monthly payment in personal income tax, except if it is charged the unemployment benefit or subsidy or if you are on voluntary leave of absence.
A few weeks ago, Minister Montero presented the tax reforms that showed that 2022 will be the most innovative Income Statement in recent years. Although the date on which the deadline for doing it will open has not been indicated, if what happened in previous years is taken as an example, the campaign is expected to start in the first week of April and conclude at the end of June.
Who can apply the new maternity deduction?
The new deduction for maternity will not exceed 1,200 euros per year, that is, 100 euros per month for each child, nor the amount of contributions and total contributions to Social Security and Mutual Societies accrued in each tax period after the birth, adopop or recognition of the minor
So far, only working mothers who carried out an activity on their own or someone else’s account for which they were registered in the Social Security or Mutual Insurance scheme received the aid of 100 euros per child. But, with the universality of this subsidy as of January 1, 2023, the maternity deduction will apply to all women who have children under three years of age, whether biological, adopted or fostered. In the last two cases, the age of the minor does not matter, since this discount can be accessed during the three years following its registration in the Civil Registry or the judicial decision of foster care. These are joined by parents of the same sex, the father or guardian in the event of the death of the mother or when custody is attributed exclusively.
This is not everything. In addition, it is necessary to meet a series of requirements, the main one being the right to the application of the minimum by descendants for the children, and carrying out an activity on their own account or on behalf of others for which they are registered in the corresponding Security regime. Social or Mutual.
How to request the new maternity deduction
One of the options that mothers who are going to enjoy this subsidy next year will have is to apply it in the form of a tax deduction in the 2022 Income Statement, which reduces the differential fee, even if it is positive – the income is pay – as if it is negative – is to return – or zero.
Women who receive the aid of 100 euros per month can also opt for early deduction, as a monthly payment. Thus, they will charge 100 euros per month, without apportionments for each child. This aid is compatible with other state, regional or local benefits. To request it, simply fill out and submit Form 140.
The request, in turn, can be made in three ways: electronically, at the Electronic Office of the Tax Agency, by telephone, through the Telephone Service Center of the Tax Agency -901 200 345- or in person, at the tax administrations. the Tax Agency.