Good to know · Taxes
Claim the maternity deduction for children under 3 (deducción por maternidad), including nursery costs
The Tax Agency’s deducción por maternidad gives up to 1,200 euros a year per child under three to mothers who meet the conditions. It can be taken in the income tax return or requested in advance with modelo 140, and an extra of up to 1,000 euros for nursery costs is claimed in the return.
- Why it matters
- Working parents who are tax residents can read who qualifies, how the amount is computed by months, and which part can be paid in advance, so none of it is missed.
- When
- You have a child under three and the mother is working, registered with Social Security or a mutual fund, or receiving unemployment benefits.
- How long it takes
- The advance continues until the child turns three.
- Official page
- Deducción por maternidad
- Last checked
- 25 Oct 2026
In the guide: the 5 steps, what to bring (6 items), the office with addresses and hours, and 4 Easy to miss lines, with every official source.
One Easy to miss, on us
The extra for nursery costs cannot be requested in advance: "No podrás solicitar el abono anticipado de este incremento de la deducción por maternidad; éste se hará efectivo presentando la declaración de IRPF."