Some requirements and limitations have been made more flexible in order to enjoy the maternity deduction, so that in this year’s personal income tax there are more women who will be able to benefit from this tax saving.
Working mothers have the right to apply a maternity deduction of up to 100 euro per month for each child under the age of three who entitles them to the family minimum for descendants, or for each adopted or fostered minor of any age.
In addition, these amounts can be increased by up to an additional 1,000 euro in the case of paying expenses in nurseries or authorised early childhood education centres for your child under three years of age.
Now more beneficiaries
Until now, only mothers who carry out an activity on their own or someone else’s account and were registered with Social Security or a mutual could benefit from the deduction, but as of this year some requirements have been made more flexible, thus extending the number of beneficiaries:
Mothers who, as of January 1, 2020, have not contributed due to having been in any of the following situations, are now also entitled to both the maternity deduction and the increase in childcare expenses:
Unemployment workers for others due to:
Having their employment contract suspended due to an ERTE with total suspension or as a consequence of being a victim of gender violence.
Being in a period of productive inactivity of permanent-discontinuous workers.
Self-employed women who start to receive the benefit for cessation of activity as a consequence of the suspension of the economic activity carried out.
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