Maternity deduction

The maternity deduction (art. 81 LIRPF) directly reduces the IRPF differential liability by up to €1,200 per year per child under 3 years old, with an additional top-up of up to €1,000 for payments made to authorised nurseries or early-childhood education centres. It applies whether the differential liability is positive, negative, or zero —it generates a refund either way— and can be received in two ways: through the annual return or as a monthly advance payment of €100 per month, requested via Form 140. Since 1 January 2023, working as an employee or self-employed is no longer mandatory: it is enough to receive a contributory or means-tested unemployment benefit, or to be registered with Social Security or a mutual benefit fund with at least 30 days of contributions at any point after the birth.

🔵 Primary law: Article 81 and transitory provision 37 of the Personal Income Tax Act (LIRPF); article 60 of the IRPF Regulations.

What the benefit covers

This is a deduction from the differential liability that works the same way whether your return is to pay, to refund, or zero. You can claim it in two mutually exclusive ways:

• By filing the IRPF return. If the liability is positive, you subtract the deduction and either pay the difference or request a refund. If the differential liability is zero or negative, you request the refund that results.
• By requesting the monthly advance payment (€100 per child per month) via Form 140, once you meet the requirements. In this case you cannot deduct the amount on the return itself, but you must declare the amounts received in box [0612].

The childcare top-up has one particular feature: it cannot be paid in advance, only claimed on the annual return (box [0613]).

Who is entitled to the deduction

It is available to women with children under 3 years of age for whom they are entitled to the personal allowance for descendants, provided one of the following applies:

• At the moment of the birth they receive a contributory or means-tested unemployment benefit.
• At the moment of the birth they are registered with Social Security or a mutual benefit fund.
• At any point after the birth they are registered with Social Security or a mutual benefit fund with a minimum of 30 days of contributions.

🟡 Minimum income (IMV) exception: the deduction does not apply during months in which either parent receives, in relation to that child, the child-supplement top-up of the Spanish Minimum Income Benefit (IMV), unless entitlement existed before 1 January 2023. IMV alone does not generate the right to the deduction.

These additional taxpayers may also claim the deduction when the above requirements are met:

• Both parents in same-sex couples (two adoptive fathers, two women, one biological mother and one adoptive mother, or two adoptive mothers).
• The father or guardian if the mother has passed away.
• The father or guardian when sole custody is granted to them.

The eligible children are:

• Biological children, from the month of birth until the month before they turn 3 years old, both inclusive.
• Adopted children and children in foster care (permanent, pre-adoptive, or guardianship for pre-adoptive cohabitation). The deduction applies, regardless of the child's age, for the 3 years following the date of registration in the Civil Registry, or, when registration is not required, from the date of the judicial or administrative ruling.
• Children under guardianship: the guardian is entitled to the amount corresponding to the time remaining until the ward turns 3.

Amount and calculation

The deduction is calculated proportionally to the number of months of the tax period in which the requirements are met. When the right arises because the mother is registered after the birth, the month she completes the minimum of 30 days of contributions is increased by €150 extra —that month only, once.

🧮 Example: daughter born in April, mother registered in May

1. May (registered with Social Security, reaches 30 days of contributions that same month): €100 + €150 = €250.
2. June – December (7 full months): 7 × €100 = €700.
3. Total deduction 2025: €950 (€250 + €700).

Advance payment and Form 140

Form 140 lets you receive the €100 per child every month instead of waiting until the return is filed. It only covers the base maternity deduction — not the childcare top-up.

When to file Form 140

• To request the advance payment (providing your own tax ID and, if applicable, the children's).
• To report changes that affect the advance payment or imply that a requirement is no longer met.
• If you were already receiving the advance for a child, you do not need to re-file the form: you will keep receiving it as long as you meet the new requirements.

Once in place, the advance payment continues to be paid until the child turns 3, even if you stop being registered with Social Security or stop receiving unemployment benefit.

🟠 Critical deadline — 15 calendar days: any change affecting the advance payment or implying non-compliance with a requirement must be reported to the AEAT within 15 calendar days of occurrence. If the advance payment received is higher than the deduction you are entitled to, it is reconciled in the IRPF return (or, if you are not required to file, the AEAT will reconcile it directly using the data it holds).

Top-up for nursery or early-childhood education centre

If you are entitled to the maternity deduction and you have paid custody expenses at an authorised nursery or early-childhood education centre, the deduction is increased by a maximum of €1,000 per year per child.

Custody expenses are the amounts paid for pre-enrolment, enrolment, attendance (both general and extended hours) and food, provided that:

• They correspond to expenses incurred over full months.
• They are not treated as exempt benefits in kind from employment (for example, employer-paid nursery vouchers).

In the tax period in which the child turns 3, you may apply the top-up to expenses incurred after that birthday, up to the month before the start of the second cycle of early-childhood education.

The top-up is subject to a double limit, whichever is the smaller:

1. €1,000 per year per child.
2. The total annual unsubsidised effective amount paid to the centre (whether or not for full months). This calculation includes both what the mother has paid and what the other parent, adoptive parent, guardian, or foster carer has paid.

🟡 No advance payment: the childcare top-up can only be claimed on the IRPF return — it cannot be requested via Form 140 or paid monthly. If you confirm the draft return without reviewing box [0613], the money is lost.

How it appears on the return

The three boxes belong to the "Differential liability and result of the return" section of Form D-100. The maximum refund the AEAT can issue includes, among other items, the difference between [0611] and [0612] plus box [0613], even if the rest of your differential liability is zero or negative.

💡 Review the draft before confirming: since 2025, authorised nurseries and early-childhood education centres are required (Royal Decree 253/2025) to file Form 233. The Tax Agency pre-fills the figure in box [0613], but the top-up is not applied automatically unless you confirm the return: always check the figure and compare it with your receipts before submitting.

Related

• Family and disability deductions on the differential liability — the other five deductions that reduce the differential liability (large family, descendant / ascendant / spouse with disability, ascendant with two children without a partner).
• Personal and family allowance — allowance for descendants, a prerequisite of the maternity deduction.
• Net liability and final result — where the deduction fits in the final IRPF calculation.

Frequently asked questions

Can I claim the deduction if I am not currently working?

Yes. Since 1 January 2023, you no longer need to work as an employee or self-employed. It is enough to receive a contributory or means-tested unemployment benefit, or to be registered with Social Security or a mutual benefit fund at any point after the birth with at least 30 days of contributions. IMV by itself does not create the right.

Can I receive the childcare top-up monthly via Form 140?

No. The Form 140 advance payment covers only the base deduction (€100/month per child). The childcare top-up (up to €1,000 per year) is only applied when filing the IRPF return, in box [0613].

What happens if the advance payment I received is higher than the deduction I am entitled to?

If you are required to file, the difference is reconciled in the IRPF return for the year in which the excess was received. If you are not required to file, the AEAT will issue the adjustment directly using the data it holds. Remember that changes must be reported within 15 calendar days via Form 140.

Can a father or guardian apply the deduction?

Yes, when the mother has passed away, when sole custody is granted to the father or guardian, or in same-sex couples (two adoptive fathers, two women, one biological mother and one adoptive mother, or two adoptive mothers), provided the activity or contribution requirements are met.

How long can I claim the top-up if my child turns 3 during the year?

You can claim it for expenses after the birthday up to the month before the start of the second cycle of early-childhood education. The AEAT does not always pro-rate this detail automatically: it is worth manually checking that the months counted are correct before confirming the draft return.