The coronavirus pandemic has also disrupted the 2020 income statement and the tax benefits that working mothers have enjoyed so far. Women with children under three years of age included in a Temporary Employment Regulation File (ERTE) with suspension of the employment contract during 2020, during that time, were considered unemployed and thus lost the right to the deduction for maternity and to which applies for daycare expenses. In addition, if the taxpayer received this amount in advance as monthly income, she must now return the amount when filing the income statement. Nevertheless, if the ERTE was only a reduction in working hours, the taxpayer did not lose the status of worker or the right to the deduction for maternity, so you can access this benefit by completing the draft corresponding to the last year.
The amount of this deduction can reach up to 1,200 euros per year per child and its advance payment can be requested through a transfer of 100 euros per month. Added to the deduction for maternity is an extension for childcare expenses that can mean an increase of up to 1,000 additional euros per year in the event that the child under three years of age has attended authorized nursery schools. Therefore, from the General Council of Associations of Administrative Managers they calculate that taxpayers who were in ERTE since last March will lose 900 euros of this tax benefit. In addition, those who have received the aid will have to return “a significant amount”. To these amounts that will not be paid, we must add the deduction for daycare, which can reach around 83 euros per month.
«By suspending the employment contract for a whole month – a different matter would be that the suspension partially affects the monthly period -, an activity for someone else ceases to be carried out and, therefore, the requirements to enjoy the maternity deduction are met , so the corresponding advance payment for that period is suspended “. If that happens, “you will not be entitled for that period to additional amounts for daycare expenses”, interpret the president of the General Council of Administrative Managers, Fernando Santiago.
Nevertheless, if the situation reverses and the mother leaves the ERTE and returns to work under normal conditionsYou will have the right to claim the deductions for maternity and daycare for that period of non-suspension. In the event that the working mother has lost her job and joined the unemployment lists, she also stops receiving these tax benefits. In the event of sick leave or pregnancy, you will continue to collect those deductions.
Other family deductions
On the other hand, the deduction for large family and other family benefits such as that of an ascendant with two children and that of disability of descendants, ascendants or spouse remain in force even when any of the members of the family unit has been immersed in an ERTE, whichever be your typology.
From the Organization of Consumers OCU they reason that these deductions benefit both workers and pensions and the unemployed and therefore, They will not be lost in the case of taxpayers included in ERTE or for the self-employed who receive termination benefits of activity.