The next campaign for the 2026 Income Tax Return, which corresponds to the 2025 fiscal year, will begin on April 8 and will extend until June 30. It is the moment in which millions of taxpayers will have to be accountable to the Treasury and this year brings tax news for families; one of the most notable seeks to reward the effort to combine a professional career with parenting. This is the deduction for reconciling work with family life, which will allow thousands of mothers to deduct 460 euros for each child between the ages of three and five.
Unlike the well-known state maternity deduction (which applies only until the child turns three), this benefit is designed to take over and cover the immediately following age stage. Even so, not all taxpayers in Spain will be able to access it. As this is a tax benefit specific to the Valencian Community, it is necessary to comply with a series of specific requirements established by regional regulations.
Which mothers are entitled to apply this deduction?
In order to benefit from this direct saving of 460 euros for each minor, regional regulations require that the taxpayer must have had her habitual residence in the territory of the Valencian Community during the fiscal year being declared. Furthermore, the very essence of this tax advantage indicates that its ownership generally and exclusively corresponds to the mother or the woman who has the minor in her care in permanent care.
As the objective of the measure is to promote conciliation, it is an essential condition that the mother be in an active work situation. This means that you must work, whether self-employed or employed, and be registered in the corresponding Social Security regime or in a mutual insurance company. In fact, the regulations limit this benefit by establishing that the final deduction can never exceed the total contributions that the mother has contributed during the months in which the minor is in that age range of three to five years.
On the other hand, the Treasury applies strict economic limits to ensure that the tax relief falls on average incomes. In this way, the sum of the general taxable base and the taxpayer’s savings may not exceed 30,000 euros if she files her return individually, or 47,000 euros if the family unit opts for joint taxation.
Be careful with the contribution limit and the draft
A vital technical aspect supported by the data of the regulations is that the final amount to be deducted cannot exceed the Social Security or mutual insurance contributions made by the mother during the period in which the child is between three and five years old.
As is usually the case with regional benefits, it is crucial that taxpayers do not automatically confirm the draft. The Treasury does not always include these deductions by default, so the mother must review her declaration and enter it manually in the section corresponding to the Valencian Community so as not to lose this right.