Extension of the maternity deduction 2020, 2021 and 2022

Until December 31, 2022, the maternity deduction could only be applied for those months in which a self-employed or employed activity was carried out and registered with Social Security or a mutual fund.

Through the fifth Final Provision of Law 6/2023, of March 17, on Securities Markets and Investment Services, a new section 4 has been added to the thirty-eighth Additional Provision of the LIRPF by which the Maternity Deduction provided for in article 81 of the LIRPF is extended.

With this new section, women who, as of January 1, 2020, have been in any of the following situations will also be entitled to both the Maternity Deduction and the increase in nursery expenses for all the months of 2020, 2021 and 2022 in which they find themselves in these new situations:

1. Self-employed workers who become legally unemployed due to:

   A.1 Having had your employment contract suspended. This situation occurs in the following cases:

   A.1.1- ERTE with total suspension

   A.1.2- Victims of gender violence

   A.2 Being in a period of productive inactivity of fixed-discontinuous workers

2. Self-employed workers who begin to receive the cessation of activity benefit as a result of the suspension of their economic activity.

The application of this extension of the deduction for these three years (2020, 2021 and 2022) will be carried out in the 2022 Income Tax Return, however, for the purposes of the practical application of the deduction, a distinction must be made between:

• 2022 Deduction:

  The amount of the deduction for Renta WEB will be calculated both for the months in which an activity is carried out on a self-employed or third-party basis and for the months in which any of these new circumstances occur. Therefore, in the ordinary boxes relating to the “Deduction for maternity. "Exercise 2022" must indicate not only the months in which there is self-employed or employed activity, as was done until now, but also the months in which any of these new circumstances occur.

• 2020 and 2021 Deduction:

  Specific boxes have been created for each of these years in Renta WEB 2022, so that you can record the amount of the maternity deduction and the increase in childcare expenses corresponding to those months in which under the original regulations you were not entitled to the deduction and in which you are now entitled to it.

  However, in those cases where the amount corresponding to the months in which these new causes occur has been applied in the 2020 and 2021 declarations and has not yet been regularized by the Tax Agency, these declarations will remain unchanged and these amounts will not be applied in the 2022 Income Tax return.

  To facilitate the completion of these boxes corresponding to 2020 and 2021, when the AEAT has all the necessary data and background information, it will calculate the amount thereof as established in the two previous paragraphs and will automatically transfer it to the declaration. Therefore, in these cases, when the taxpayer accesses Renta WEB, boxes 1911 to 1916 “ Fiscal years 2020 and 2021. Extension of the maternity deduction to other situations ” will already appear completed.

  Otherwise, the AEAT will display a notice when accessing Renta Web indicating to the taxpayer the years in which he/she could have been entitled so that he/she can check whether he/she is entitled to the extension and review the boxes in his/her declaration where the amounts of this extension must be included.