- Maternity Deduction: Working mothers with children under three can apply a deduction on their IRPF declaration. This deduction is up to €1,200 annually per child and may be requested as an advance payment or applied on the income annual tax report.
Eligibility: Applies to mothers who, at the time of the child’s birth or afterward, are registered in Social Security or a mutual society and qualify for the minimum for dependents. It also applies in cases such as adoption, fostering, or if the mother is deceased, allowing the father or guardian to request it.
Deduction Amount: Up to €1,200 annually per child, proportional to the months meeting the requirements. If the minimum of 30 days of contributions is met, a monthly increase of €150 is added.
Advance Payment: This can be requested via Model 140, excluding the daycare increase, and will be received until the child turns three.
Increase for Daycare Expenses: If there are daycare or preschool expenses, the deduction may increase by up to €1,000 annually. This increment covers expenses like enrollment, attendance, and meals for complete months and is only applied on the income annual tax report.
For more details on specific limits and requirements, consult the current regulations at this link.
- Large Family Deduction: This benefit applies to the differential IRPF quota, whether positive, negative, or zero, with an additional increase for each child exceeding the number required for large-family status (general or special).
Eligibility: Applies to parents or orphaned siblings in a large family, if they meet at least one of the following:
- Employment and Social Security or mutuality registration
- Receiving unemployment benefits
- Receiving Social Security or mutual benefits
Amount: Up to €1,200 per year (€100 monthly) with a 100% increase for special category families. Since 2018, an additional increase of up to €600 annually per child beyond the large-family requirement can apply.
Advance Payment: Monthly payments may be requested if eligibility is met. If more than one person qualifies, the amount will be split unless it is assigned entirely to one person.
Adjustment: If the advance received exceeds the deduction, it will be adjusted in the income annual tax report or via Model 122 (if not required to file). If the advance is less than owed, it will be adjusted in the year’s income annual tax report.
- Deductions for People with Disabilities: Taxpayers with a disability or those with dependent disabled relatives can apply various deductions on the income annual tax report, including:
- Deduction for Taxpayers with Disabilities: A specific deduction exists for those with a disability of 33% or more, which may increase based on the degree of disability and if mobility assistance is required.
- Deduction for Dependent Ascendants or Descendants with Disabilities: If you have dependent ascendants or descendants with a disability of 33% or more, additional deductions apply.
- Increase for Assistance Expenses: The deduction may increase if you can verify specific assistance expenses for disabled individuals.
These deductions are in addition to others for disabilities within the family unit or special dependency situations, subject to income levels and autonomous community rules. You can consult the official Tax Agency website for details.