MATERNITY DEDUCTION AND ERTE

Maternity deduction and ERTE

Working mother. If you are a working woman with children under the age of three, you can deduct up to 1,200 euros a year in your personal income tax, that is, the incentive is 100 euros for each month you are working and contributing to social security, counting from the month of birth or adoption of each child until the month prior to the course of the three years.
Copiar
WHAT IF I AM IN AN ERTE

However, remember that this incentive is not applicable while you are unemployed, on leave or on sick leave (it is applicable during maternity leave). Attention! Well, if due to the health crisis it has been affected by a temporary employment regulation file (ERTE):

ERTE of activity reduction.

If the ERTE is only partial (for example, if you do not have to go to work only a few days a week), you can continue enjoying the deduction as before.
Suspension ERTE. On the other hand, if the activity is suspended for one or several complete calendar months, in said months the deduction will not be applicable.
Attention! If a part of a month has worked, the incentive remains in that month.

Example.

Her company has included her in a suspension of activity ERTE from April 13 to July 13. Note. Well, in that case, you will only lose the deduction in May and June. In the case of ERTE, working mothers only lose the maternity deduction for those months in which their contract has been suspended every day.