Working mothers can benefit from a deduction of € 100 per month, or € 1,200 per year for each child born or adopted in Spanish territory up to three years of age of the child. Together with the new deduction for childcare, they are the only aids that have working mothers for childcare, beyond the corresponding regional deductions.
There are two ways to request this help: well in advance presenting Model 140 of the Tax Agency or through the income statement by reducing the differential quota.
Requirements to request the deduction for maternity
Maternity assistance can be requested by women with children under 3 years old that they carry out an activity on their own or another's account and that, therefore, they are registered in the Social Security or the corresponding mutuality.
This help it will be applied from the month of birth of the minor and until the month in which he turns three, regardless of the day. That is, if the child was born on October 28, 2017, the mother will enjoy the deduction for the entire month of October 2017 until October 2020.
In Babies and more, have you had a child in 2018? This is how maternity and paternity leave is reflected in your income statementHow to request early help through Model 140
Advance assistance can be requested through Form 140. The easiest option is to download it through the website of the Tax Agency. Once filled, it can be presented in three main ways:
- Telematically through the website of the Tax Agency. For this, it will be necessary that the taxpayer's NIF requesting it has been previously registered in the AEAT database, in addition to the electronic DNI and the user certificate X.509.V3 or Cl @ ve PIN.
- By telephone, calling the telephone number 901 200 354 of the AEAT and carry out the procedure with the NIF, bank account number, Social Security number, the amount of boxes 415 of the declaration of the previous day and the data of the family book .
- By last, in person at any of the offices of the Tax Agency, or even by sending Model 140 by mail to the corresponding address.
At first, no supporting document will be necessary for the presentation of this model. However, the Tax Agency may request some additional information, such as the family book, the certificate of registration or the residence card to prove that the applicant resides in Spanish territory.
In Babies and moreRenta 2018: the draft boxes of the declaration that interest you most if you are a father or motherHow to request the maternity deduction through the statement
The other option to request the deduction for maternity is through the declaration of income. The aid is recorded in box 0611.
In her, we must inform of all the monthly contribution bases (which appear on our payroll), and where appropriate, of the months in which the child is entitled to maternity deduction (remember that this deduction is available until the child turns 3. For example, if our child has fulfilled in April of last year, we will be entitled to 4 months deduction (that is, € 400).
Once this information has been entered, the amount corresponding to the differential fee will be subtracted automatically in the Web Income program, regardless of whether it was positive or negative. The Tax Agency will pay us the outstanding amount after submitting it. Obviously, you cannot request the return of the declaration if you have already enjoyed the advance payment through model 140 throughout the year.
