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Practical manual for Income Tax 2020.

Advance payment of the maternity deduction

Note: Please note that only the advance payment of the amount corresponding to the maternity deduction may be requested, without including the additional increase for childcare expenses in authorized nurseries or early childhood education centers, which is examined in the following section.

taxpayers entitled to apply the maternity deduction may request from the State Tax Administration Agency its payment in advance for each of the months in which they are registered with Social Security or Mutual Insurance and pay contributions for the minimum periods indicated below:

  1. Workers with a full-time employment contract, registered for at least fifteen days of each month, under the general regime or under the special regimes for Coal Mining and Sea Workers.
  2. Workers with part-time employment contracts whose working hours are at least 50% of the regular working hours in the company, on a monthly basis, and who are registered for the entire month under the schemes mentioned in the previous paragraph.
  3. Self-employed workers registered in the Special Agricultural Regime of Social Security in the month and who work at least ten actual days in said period.
  4. Workers included in the remaining special Social Security Regimes not mentioned in the previous paragraphs or members of the respective mutual societies alternative to Social Security who are registered for fifteen days in the month.

The request for advance payment of the deduction must comply with form 140 approved by Order HAC /177/2020, dated February 27.

Attention ERTEs Covid 19: In accordance with letter b.1 of article 267.1 of the consolidated text of the General Social Security Law (approved by Royal Legislative Decree 8/2015, of October 30 - BOE of October 31-), in the case of temporary employment regulation files in which the employment contract is suspended, the taxpayer is in a situation of total unemployment. For this reason, in these cases of suspension of the employment contract, as a consequence of the approval of a temporary employment regulation file, an activity on someone else's account is no longer carried out and the requirements for enjoying the maternity deduction and the corresponding advance payment are no longer met.