Legal situation of unemployment; maternity deduction entitlement

The deduction for maternity established for mothers with children under three years of age who are self-employed or employed, for which they were registered in the corresponding Social Security or mutual insurance scheme, provided for in the LIRPF art.81, underwent a modification with effect from 1-1-2023 by the LPG, by which the possibility has been given that this tax benefit is also applicable to those mothers who are unemployed as of that date.

With the modification approved in this respect by L 6/2023, the possibility of enjoying this deduction is extended to those mothers who become legally unemployed during the years 2020 to 2022.

In this sense, it is understood that those women who, as of 1-1-2020, would have been in this situation as a result of the suspension of the employment contract, continue to carry out an activity as self-employed or employed persons for which they are registered with the Social Security or mutual insurance company.

This situation occurs in the following cases:

  • ERTE with total suspension and victims of gender violence.
  • In a period of productive inactivity of permanent-discontinuous workers,
  • Self-employed workers receiving a benefit for cessation of activity as a result of the suspension of the economic activity carried ou

Consequently, they can apply the deduction for maternity for the months in which they continue in this situation and the rest of the requirements established in the aforementioned article of the LIRPF, in its current wording at the time of accrual of the tax, are met.

The deduction for maternity corresponding to the months of 2020 and 2021 with respect to which the above-mentioned provisions are fulfilled will be made separately in the Personal Income Tax return corresponding to the tax period 2022, in the terms established in the Order approving the tax return forms for this Tax, fiscal year 2022.

However, these amounts will be understood to be applied in the event that in those months the taxpayer had effectively practiced the deduction and had not been regularized. The deduction thus applied for each of these years cannot exceed, together with the payments or deductions practiced in that year, the amount foreseen for each year in the LIRPF art.81.