Maternity deduction in income tax: form 140 and nursery bonus
Last updated 3 November 2026 · Reviewed by Jaime Piñeira Pardo, lawyer registered with the ICAM bar, no. 138826 · English version of our Spanish guide.
The short answer
Working mothers with children under three years old are entitled to a € 1,200 yearly income tax deduction per child (€ 100 per month), which can be collected in advance by submitting form 140 to Hacienda (the Spanish tax agency), plus a nursery bonus. Managora prepares and submits form 140 for you.
We handle the whole procedure for you, from start to finish.
You describe your case in a chat and sign; we file it with the Spanish authorities. Fixed price from €99.00 (21% VAT included), plus the tasa (official fee) where there is one.
What is new, and the law that applies
- The maternity deduction is regulated in article 81 of Ley 35/2006 (the Spanish Personal Income Tax Act) (BOE of 29 November 2006). The bonus for nursery expenses has been in force since 2018.
- Form 140 was approved by Orden HAC/177/2020 (BOE of 29 February 2020), modified by Orden HFP/1336/2022 (BOE of 30 December 2022).
- Since 2023 mothers who at the time of birth are receiving an unemployment benefit or who later accumulate 30 contributed days can also access it, not just those who were already working.
- The maternity deduction is incompatible with the childhood support supplement of the Minimum Vital Income for the same child (except for rights prior to 2023).
What is the maternity deduction and form 140?
The maternity deduction is an income tax benefit for working mothers with children under three years old. It consists of subtracting € 1,200 a year per child (€ 100 a month) from what you pay in your tax return, and it is collected even if the return results in a refund or zero. It is regulated in article 81 of Ley 35/2006 (the Spanish Personal Income Tax Act).
You can take advantage of it in two ways: wait for the income tax return and apply it all at once, or request the advance payment with form 140 and receive € 100 a month in your account. Form 140 is also the document used to notify Hacienda of changes that affect the payment, for example if the child turns three years old or if the mother stops working.
Who can claim it and what are the requirements?
Women with children under three years old who are entitled to the minimum allowance for descendants and who work as an employee or as an autónomo (freelance professional) while registered with Seguridad Social or a mutual society can claim it. In cases of adoption or foster care, it can be applied during the three years following registration, regardless of the age of the minor.
Since 2023 access is broader: mothers who at the time of birth are receiving unemployment benefits (contributory or assistance) or who, at any later time, accumulate at least 30 contributed days also have the right. The deduction is maintained during maternity leave and temporary disability, because you remain registered and contributing. In a leave of absence to care for a child the right is kept during the first year (due to assimilated contribution) and is lost from the second year onwards; standard voluntary leave does not grant the right. In the event of the mother's death or when custody is exclusively awarded to the father, he can apply it.
How much is it and how is it calculated, with the nursery bonus?
The base deduction is € 1,200 a year per child, prorated for the months in which the requirements are met: if the child is born in March, they are counted from March to December. There is a limit: the deduction cannot exceed the Seguridad Social or mutual society contributions and quotas paid in the year for each child.
Furthermore, if the child attends an authorised nursery or early childhood education centre, the deduction is increased by up to € 1,000 more a year. This bonus is limited to the actual non-subsidised expense and is only collected in the income tax return: it cannot be advanced with form 140. You can see the price of Managora's service to process this on the procedure page.
Is it compatible with the Minimum Vital Income?
The maternity deduction is incompatible with the childhood support supplement of the Minimum Vital Income for the same child (except for rights recognised before 2023). Therefore it is advisable to review what you are receiving before applying, so you do not have to return amounts later.
What changes in 2026?
In 2026 the € 1,200 annual maternity deduction and the bonus of up to € 1,000 for nursery are maintained.
The 2023 extension remains in force, allowing mothers on unemployment with benefits or with 30 contributed days to collect the maternity deduction.
Step by step
- 1
Gather the details
You need the mother's NIF (tax identification number) and, if they have one, the NIF of the children you are going to include, their dates of birth and an account number (IBAN) where you will receive the € 100 monthly.
- 2
Check that you meet the requirements
Child under three years old and registered with Seguridad Social or a mutual society, or unemployment benefit at the time of birth, or 30 contributed days afterwards.
- 3
Submit form 140 at the AEAT electronic office(It can be requested at any time once the requirements are met)
Online with an electronic certificate, DNIe or Cl@ve (the Spanish electronic identity system); also by phone or with the pre-declaration in PDF to hand in at any tax agency office.
- 4
Receive the monthly payment
Once the application is submitted, the AEAT automatically pays € 100 a month per child (usually on the 5th of the month), without you having to take any further action.
- 5
Notify any variation(15 calendar days from the change)
With the same form 140 you must notify changes that affect the payment: the child turning three years old, a sick leave that does not grant the right, a change of account, etc.
- 6
Apply the nursery bonus in the tax return
The increase of up to € 1,000 for nursery expenses is not collected in advance: it is declared when submitting the income tax for the following year. Keep the invoices from the authorised nursery.
A worked example
Working mother as an employee, registered for the whole year 2026, with a 1-year-old child who attends an authorised nursery for which she pays € 300 a month (non-subsidised expense) from January to December.
- Maternity deduction: € 100 x 12 months = € 1,200 a year. You can collect them in advance with form 140, at € 100 a month.
- Increase for nursery: she paid € 3,600 in the year, but the legal limit is € 1,000, so the increase is € 1,000.
- The nursery bonus is not advanced: it is applied when submitting the 2026 income tax return (in 2027).
- Maternity deduction limit: it cannot exceed the Seguridad Social contributions paid in the year, something that a full-time job easily meets.
Total income tax benefit: € 2,200 (€ 1,200 for maternity plus € 1,000 for nursery).
Maternity deduction in income tax: 2026 amounts
| Concept | Maximum amount | Advance payment? |
|---|---|---|
| Maternity deduction | € 1,200 a year per child (€ 100/month) | Yes, with form 140 |
| Increase for nursery expenses | Up to € 1,000 a year per child | No, only in the income tax return |
| Maternity deduction limit | The Seguridad Social contributions paid in the year for that child | Not applicable |
Advance payment (form 140) or payment in the income tax return
| Advance (form 140) | In the tax return (IRPF) | |
|---|---|---|
| How it is collected | € 100 a month per child in your account | All at once, when submitting the tax return for the following year |
| What it includes | Only the maternity deduction (€ 1,200/year) | The maternity deduction and the nursery bonus (up to € 1,000) |
| Procedure | Submit form 140 and notify variations | Apply the deduction in the income tax draft or return |
| Risk | If you are overpaid, you must regularise it in the tax return | No regularisation: the exact corresponding amount is calculated |
| When it is interesting | If you prefer month-to-month liquidity | If you are going to deduct nursery or want to avoid returning amounts |
Official forms and where it is filed
Frequently asked questions
How much do you get for the maternity deduction?
€ 1,200 a year for each child under three years old, which means € 100 a month. You can collect it in advance with form 140 or all at once in your income tax return. Furthermore, if the child goes to a nursery, you can add up to € 1,000 more.
Can I collect the € 100 a month without waiting for the tax return?
Yes. That is what form 140 is for: you request the advance payment and the AEAT deposits € 100 a month per child, usually on the 5th. The nursery bonus cannot be advanced.
What happens if I stop working or my child turns three?
You must notify Hacienda using form 140 within a period of 15 calendar days. If you do not do so and you are overpaid, you will have to return the difference when submitting your income tax return.
Do I need to keep the nursery invoices?
Yes. The bonus of up to € 1,000 requires the nursery or early childhood education centre to be authorised and the expense to be non-subsidised. Keep the receipts in case Hacienda requests them.
We handle the whole procedure for you, from start to finish.
You describe your case in a chat and sign; we file it with the Spanish authorities. Fixed price from €99.00 (21% VAT included), plus the tasa (official fee) where there is one.
Related procedures
The price, the tasa (official fee) and the current deadlines are on each procedure page.
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- Advanced corporate tax obligations: related-party transactions (232) and income attribution (184)
- AEAT financial information returns: forms 165, 345, 198, 117 and 038
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