The maternity deduction is one of the most valued tax instruments by working women in Spain, as it allows them to reduce their tax burden by compensating for the difficulties arising from childbearing. In this guide, updated for 2025, we explain who can benefit from it, how it is calculated, and what documentation is required, in a context of promoting equality and supporting work-life balance.
The maternity deduction in Personal Income Tax (IRPF) has become an essential tool for easing the tax burden on working mothers and promoting equal opportunities in the workplace and family. This tax incentive allows a fixed annual amount to be directly deducted from the full personal income tax liability for each child under three years of age, provided certain requirements are met.
Who benefits and how much?
Currently, this deduction is aimed exclusively at working women—both self-employed and employed—although in certain circumstances fathers may be eligible for compensation, but always under additional requirements, so that the measure maintains a positive character for women. According to current regulations, the deductible amount can range around €1,200 per year for each child under three years of age, a figure that may vary depending on legislative updates and the amount agreed by the Government in its conciliation programs.
Essential requirements
To be able to apply this deduction, the taxpayer must meet the following criteria:
- Worker status: You must be an employee or self-employed worker who has contributed to the corresponding scheme.
- Bond with the minor: The deduction applies to one or more biological or adopted children under the age of three, although there are some exceptions and extensions for adoption.
- Supporting documentation: It is essential to have documentation proving the birth or adoption of the minor, as well as the employment relationship and corresponding contributions, in order to justify the right to the deduction in the event of an audit by the Tax Agency.
How is it included in the Income Tax Return?
The deduction is reflected in the annual income tax return through a specific section that allows the amount allocated to childcare to be subtracted. It is important that taxpayers:
- Gather the documentation: Birth or adoption certificates, pay stubs, and proof of contributions that support your employment status.
- Make the correct calculation: Depending on tax deadlines and the number of children, supplements may be included if other requirements derived from regional aid or specific conciliation programs are met.
Context and evolution of the measure
This deduction has been the subject of debate and review in recent years, particularly in the context of the fight for gender equality. Supreme Court case law and various rulings by the State Tax Administration Agency (AEAT) have underscored the importance of this measure being implemented effectively, without transferring disadvantages to those who bear the sole responsibility for child custody and care.
In 2025, tax authorities launched information campaigns to familiarize taxpayers with the regulatory changes and benefit from all the incentives aimed at family reconciliation. Furthermore, several autonomous communities have complemented this benefit with specific subsidies or deductions for childcare and early childhood education center expenses, making this set of measures an important pillar of the family support strategy.
How can we help you?
If you are thinking about registering or are already self-employed and want to make sure you make the most of the maternity deduction in your Income Tax, Aseryde offers its team of specialized tax and labor advisors. We can help you with:
- Review your personal and employment situation to determine the exact amount of the deduction.
- Collect and organize the necessary documentation.
- Optimize the declaration process and manage any tax requirements.
Understanding the tax system can seem complicated, but you don't have to do it alone. If you're balancing work and family, we can help you manage your tax obligations and take advantage of available deductions. Write to us, and we'll be with you every step of the way.
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