Maternity deduction and dependent child benefits (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.

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.

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.

It is a financial benefit from Seguridad Social (not from Hacienda) for those who have a disabled child or foster minor in their care. Unlike the general dependent child benefit, which disappeared when it was integrated into the Minimum Vital Income, this one is maintained and is not subject to an income limit for the parents.

The amount depends on the age and the degree of disability: for minors under 18 years old with a degree equal to or greater than 33% it is about € 1,000 a year; for children aged 18 or older the amount is higher and is paid monthly. It is requested from the Instituto Nacional de la Seguridad Social (INSS). You can check the cost of the processing service on the procedure page.

The maternity deduction (Hacienda) and the disabled child allocation (Seguridad Social) are compatible: you can collect both at the same time if you meet the requirements for each, because they protect different situations.

The point to watch out for is 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.

In 2026 the € 1,200 annual maternity deduction and the bonus of up to € 1,000 for nursery are maintained. The amounts of the disabled child allocation are updated every year in the royal decree on the revaluation of pensions and benefits: for 2026, the amount for a child aged 18 or older with a disability equal to or greater than 65% is € 5,962.80 a year.

The 2023 extension remains in force, allowing mothers on unemployment with benefits or with 30 contributed days to collect the maternity deduction, and the general allocation for a dependent child without a disability remains suspended for new applications, having been absorbed by the Minimum Vital Income.