Who can claim the maternity deduction?
It can be claimed by the mother if:
- She is registered with Social Security or a mutual insurance scheme (at the time of birth or afterward, with at least 30 days of contributions), or
- She receives an unemployment benefit or allowance at the time of birth.
Since 2023, it is no longer necessary to be working to claim it.
Can the father claim it?
Yes, but only if the mother has passed away or has exclusive custody of the child. In cases of guardianship or foster care, if there are multiple eligible beneficiaries, the deduction is divided equally.
Note: If there are multiple parents entitled in guardianship or foster situations, the deduction is split equally. However, this division only applies in guardianship or foster care situations and when there is no mother entitled to the deduction.
Which children are eligible for the deduction?
- Biological children: from the month of birth until the month before turning 3 years old
- Adopted or permanently fostered children: during the 3 years following registration or judicial resolution, regardless of the child’s age.
(Does not apply to grandchildren or temporary/emergency foster care.)
How much is the deduction?
- €100 per month per child, up to €1,200 per year.
- An additional €150 if the mother registers an activity after the birth (total limit: €1,350 per child).
Can it be received in advance?
Yes. You can request monthly advance payment (€100 per child) using Form 140. This does not include the €150 increase or nursery expenses.