Modelo 140: maternity tax credit (1.200 € per child)

Modelo 140: maternity tax credit (1.200 € per child) is filed with AEAT — Sede electrónica (Modelo 140). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €19 to €19. Official tasa (government fee): No tasa (official fee). This is a tax credit: the AEAT (Spanish Tax Agency) pays it out or squares it up.

We file your Modelo 140 (art. 81 LIRPF and Orden HAP/2486/2014) so that you can claim the maternity tax credit of 1.200 € a year for each child under 3, either paid monthly in advance at 100 € per child or claimed in full in your annual IRPF (income tax) return. We check the requirements: that you are actually registered with the Seguridad Social (RGSS, RETA or another scheme), the children's ages, and your family situation (mother, father as substitute, guardian, or sole parent in a single-parent family). We also calculate the additional credit of up to 1.000 € per child for NURSERY or authorised pre-school costs (art. 81.2 LIRPF, Ley 6/2018), which can only be claimed in the annual return.

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Estimated total cost: €19 to €19
Managora's fee: €22.99 (21% VAT incl.)
Tasa (official government fee): No tasa (official fee). This is a tax credit: the AEAT (Spanish Tax Agency) pays it out or squares it up. (suplido: paid to the authority on your behalf, no VAT)
Processing time: You can apply at any time. Monthly payments start the following month. Everything is squared up in your annual IRPF return.
Where it is filed: AEAT — Sede electrónica (Modelo 140) ↗
What you receive: Application

Cost breakdown: Our fee 19 €. No tasa: this is a tax credit that the AEAT pays out or squares up in your favour..

Modelo 140: maternity tax credit (1.200 € per child): how is it filed?

1Answer the questions in the chat (about 5 minutes).
2We check that you qualify: Social Security registration, the children's ages and your status (mother, father or guardian).
3We calculate the monthly payment and, where applicable, the additional nursery credit.
4Payment of 19 € for our advice and for filing.
5We give you the Modelo 140 ready to file online.

Which documents do you need?

•DNI / NIE of the claimant.
•Libro de familia (family book) or full birth certificate for each child.
•If adoption or fostering: the administrative or court decision.
•Employer's certificate (RGSS) or equivalent documentation.
•If claiming the nursery credit: invoices showing the authorised nursery's details and any subsidies received.
•IBAN for the monthly payments.

Legal basis and things to bear in mind

Framework: art. 81 LIRPF, Orden HAP/2486/2014, RD 439/2007 (the IRPF Regulation) and Ley 6/2018 (the nursery credit).
Who can claim: mothers with children under 3 who are actually registered with the Seguridad Social.
Amount: 100 € per month per child (1.200 € a year per child).
Cap: the Social Security contributions actually accrued.
Adoption or fostering: available for the first 3 years from registration or from the decision, even if the child is over 3 at the time of adoption.
Additional NURSERY credit (art. 81.2): up to 1.000 € a year per child, claimable ONLY in the ANNUAL return (it cannot be paid in advance).
Nurseries: they must hold administrative authorisation for pre-school education.
Father or guardian: they can claim if the mother dies or loses custody.
Single-parent families: the sole parent claims.
Modelo 140: you can apply online to the AEAT at any time; payments start the following month.
Any changes must be reported within 15 days: leaving work, maternity leave, a multiple birth.
Squaring up: your annual IRPF return adjusts what you received against what you were entitled to.
If you are not required to file an IRPF return but received advance payments: you must file one in order to square things up (art. 81.4 LIRPF).
Natural connections: prestacion_maternidad_paternidad, irpf_renta_anual, alta_empleado, deduccion_familia_numerosa.

Modelo 140: maternity tax credit (1.200 € per child): frequently asked questions

Modelo 140: maternity tax credit (1.200 € per child): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €. No tasa: this is a tax credit that the AEAT pays out or squares up in your favour.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No tasa (official fee). This is a tax credit: the AEAT (Spanish Tax Agency) pays it out or squares it up..

Modelo 140: maternity tax credit (1.200 € per child): how long does it take?

You can apply at any time. Monthly payments start the following month. Everything is squared up in your annual IRPF return.

Modelo 140: maternity tax credit (1.200 € per child): which documents do I need?

You need to have to hand: DNI / NIE of the claimant., Libro de familia (family book) or full birth certificate for each child., If adoption or fostering: the administrative or court decision., Employer's certificate (RGSS) or equivalent documentation., If claiming the nursery credit: invoices showing the authorised nursery's details and any subsidies received., IBAN for the monthly payments.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with AEAT — Sede electrónica (Modelo 140). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: AEAT — Sede electrónica (Modelo 140) ↗.

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