Working mothers in Spain have significant tax relief this year in their 2025 Income Tax Return. The Treasury has confirmed that the increase of up to 1,000 euros in the maternity deduction for childcare expenses is now fully applicable, adding to the maternity deduction of 1,200 euros that they already receive.
This measure, which can raise the total benefit to 2,200 euros per year per child, is driven by a change in criteria from the Supreme Court that facilitates access to thousands of families that were previously excluded due to administrative technicalities.
What does it consist of and who can request it?
It is not a direct subsidy, but a deduction that is applied exclusively when submitting the declaration in 2026. The requirements are clear: be registered with Social Security at the time of birth, carry out an activity as a self-employed person or as an employee and have children under three years of age (extendable until September if the child begins the school year).
The great novelty of this campaign lies in the jurisprudence of the Supreme Court. Until now, the Treasury only allowed the deduction if the daycare had an “educational authorization.” Now, any authorized center with a municipal daycare or custody license is valid. “Only what you have actually paid out of your pocket is deducted,” the legal sources clarify, excluding the part paid through nursery checks exempt from personal income tax.
How to calculate aid
The limit of 1,000 euros is prorated monthly. The real amount will be the lower figure between two concepts:
- €83.33 for each full month that the minor has attended the center.
- The total social contributions paid by the mother in that year.
For example, a mother whose child attended daycare for six months will see her refund increased by 500 euros by checking box 0613 on her draft.
Compatibility and other regional aid
As it is state aid, it is compatible with the deductions specific to each region. This makes 2026 a record year for families in communities such as Murcia, where the total benefit can reach 2,200 euros, or Madrid, where an additional 450 euros are added for schooling.
| Area | State Aid | Regional Aid (max.) | Maximum Total |
| Murcia | €1,000 | €1,000 | €2,000 |
| Madrid | €1,000 | €450 | €1,450 |
| Cantabria | €1,000 | €300 | €1,300 |
It must be taken into account that the process is semi-automatic: daycare centers must send Form 233 to the Treasury with the students’ data. However, taxpayers are recommended to verify their draft in Renta Web.
If the information does not appear automatically, it can be included manually as long as the registration, attendance and dining room payment receipts are kept.