The birth rate in our country it is plummeting and the coronavirus pandemic has only made the data in Spain even worse. Children conceived since March 2020 began to be born in December, a month in which a 20% decrease in the birth rate with respect to the same period of the previous year. Although it is true that the birth rate in Spain has been in continuous decline since 2016, it has never been so abrupt, since in previous years it had been around 3% or 4%.
Therefore, more and more attention is being paid to you help the family and motherhood. Thus, yesterday, in her inauguration speech, the acting president of the Community of Madrid, Isabel Díaz Ayuso, announced a ‘check baby‘, an aid that may benefit mothers under 30 years of age who have registered at least ten in the region. They can receive up to 500 euros per month from the fifth month of pregnancy until the baby is two years old.
The State also grants certain aid to those families who decide to have a child, in the same way that there are tax benefits for the same.
Maternity aid by autonomous community
Not all autonomous communities have their own aid aimed at encouraging maternity, but practically all offer personal income tax deductions. According to the information included in the Guide to social benefits and services for families 2021, prepared by the Ministry of Social Rights and Agenda 2030, families can benefit in each autonomous community as follows.
In Andalusia, the Andalusian Institute for Women (IAM) offers a social care program aimed at providing temporary foster care to young pregnant women or those with children whose economic and family circumstances prevent them from remaining in their environment due to the possible risk to them or their descendants.
In addition, there are different tax benefits. In the personal income tax declaration, pregnant women or women with children can opt for a deduction for maternity in the differential quota of up to 1,200 euros per year for each child under three years of age in favor of women who meet certain requirements. It is possible to request the advance payment.
Other benefits affect VAT, such as exemptions for educational services and child and youth protection services and super-reduced type for school supplies.
Andalusian mothers can also qualify for deductions for the adoption of children in the international arena, as well as for single-parent families and with ascendants over 75 years old. Also for domestic help from the family home.
Other measures are:
• Financial aid for Andalusian families who at the birth of their third or successive son or daughter have another or more sons or daughters under three years of age.
• Financial aid for multiple births.
• Recognition of large family status and issuance of individual titles and cards.
• Socio-educational service and game workshop.
• Morning classroom, extracurricular activities, school cafeteria, free textbooks (from 6 to 16 years old) and school transport in certain cases.
• Free medicines and health products for children under one year of age.
• Free basic dental care and certain special treatments for boys and girls between the ages of 6 and 15.
The Government of Aragon provides aid to families residing in the autonomous community of Aragon with children born in multiple births or from multiple adoption in order to collaborate in the extraordinary expenses caused by these events.
There is also a Aragonese Benefit Complementary to the Minimum Vital Income and aid for family integration, the objective of which is to maintain the unit of coexistence with minors in charge, avoiding their internment in specialized centers or the adoption of external protection measures linked to a family social care program .
Can be applied deductions by birth or adoption of the third or successive children, by birth or adoption, in view of the degree of disability of any of the children, by acquisition of textbooks and school supplies, by birth or adoption of the first and / or second child, in populations of less than 10,000 inhabitants, for international adoption and for childcare expenses of children under three years of age.
In Asturias they apply deductions by large family, by multiple births or adoption, by international adoption, by foster care for children under 303 euros who is responsible for descendants, as long as they do not live with any other person other than those mentioned, for single-parent families, for expenses of descendants in centers from zero to three years, for acquisition of textbooks and school supplies, for acquisition or adaptation of habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live, by birth or adoption of second and successive children in rural areas at risk of depopulation and for public transport expenses for residents in rural areas at risk of depopulation.
In the Balearic Islands there are deductions for the acquisition of textbooks, as well as for taxpayers with physical, mental or sensory disabilities or descendants with any of these conditions. Deductions are also granted for expenses of extracurricular learning, by leasing the usual dwelling in favor of certain groups, to study higher education outside the islands and for expenses related to descendants or foster children under the age of six for conciliation reasons.
Canarias grants deductions for childcare expenses of up to 15% of what has been paid for nursery schools or nurseries for children under three years of age. The limit is in the 400 euros, as long as a series of requirements are met.
Other deductions are:
• By large family.
• By birth and adoption of children.
• For higher education expenses of descendants outside the island of residence.
• By donating to children for the acquisition or rehabilitation of their first habitual home.
• For study expenses: Infant, Primary, ESO, Bachelor, and intermediate grade FP.
• By fostering minors.
• For single parent families.
In Cantarbia there are also specific personal income tax deductions:
• For foster care of minors.
• For family care: for each descendant under 3 years of age and for each ascendant over 70 years of age, and for ascendants or descendants, spouses or siblings who have a degree of disability equal to or greater than 65%.
• For daycare expenses.
• For childcare expenses for taxpayers who reside in areas of Cantabria at risk of depopulation.
• For single parent families.
• By birth and adoption of children.
Castile and Leon
Castilla y León is the autonomous community with higher deduction amounts for families. Thus, taxpayers can be deducted for each child born or adopted:
• 1,010 euros if it is the first child
• 1,475 euros if it is the second child
• 2,351 euros in the case of the third or subsequent children
These quatins can be duplicated if the child has a disability greater than 33%.
There is also a differentiated favorable tax system in rural areas.
On the other hand, Castilla y León has higher deductions in the case of multiple births and adoptions, as well as for large families and care of minor children.
Castilla la Mancha
Castilla-La Mancha also grants deductions in personal income tax for the birth or adoption of children, for disability, both of ascendants and descendants, for large families, for expenses in the acquisition of textbooks and for language teaching and for unpaid foster care for minors.
In Catalonia there are also deductions for the birth or adoption of children.
In the Valencian Community, the aid for families in terms of personal income tax deductions are for realization by one of the spouses of the family unit of unpaid work at home, due to non-occasional custody in nurseries and first-cycle nursery schools for children or those in permanent foster care (under 3 years), by large or single-parent family, by birth, adoption or foster care, by multiple birth or adoption, by birth or adoption of children with disabilities, by taxpayers with 2 or more descendants, by receiving maternity benefits, by conciliation of the work with family life, for the acquisition of school supplies, for amounts from public aid granted by the Generalitat by virtue of Decree Law 3/2020, of April 10, to workers affected by an ERTE and who have reduced the working day work due to family conciliation due to the state of alarm due to health crisis caused by Covid-19.
Extremadurans can apply deductions for foster care of minors, for care of relatives with disabilities, for multiple births, for the purchase of school supplies, for the care of minor children up to 14 years of age inclusive and for widowed taxpayers.
In Galicia, the deductions are for the care of minor children, for large families, for the birth and adoption of children, for foster care of minors and for the rental of a habitual residence by taxpayers aged 35 years or less, expanding in the event of to have two or more minor children.
In the autonomous community of La Rioja there are deductions in personal income tax:
• By birth or adoption.
• Retail in foster care.
• For expenses in nursery schools, nursery schools, and personnel hired to care for children from 0 to 3 years of age, for taxpayers with habitual residence in small municipalities of La Rioja.
• For each child from 0 to 3 years old for those taxpayers who have their habitual residence or move it to small municipalities, and provided that said residence is maintained for a period of at least 3 consecutive years.
• For each child from 0 to 3 years of age enrolled in schools or nurseries in any municipality of La Rioja.
• For expenses for hiring staff to care for family members affected by Covid-19.
The acting president of the Community of Madrid, Isabel Diaz Ayuso, announced the creation of a ‘check baby‘by 2022, with which mothers under 30 years old who have been registered in the region for at least 10 years would be helped with 500 euros per month from the fifth month of pregnancy and up to two years of age of the child.
On the other hand, Madrid offers deductions for the birth or adoption of children, for international adoption of children, for foster care of minors, for families with 2 or more descendants and low income, for educational expenses, schooling, language teaching and acquisition of clothing for exclusive school use and care of children under 3 years of age.
The Region of Murcia has deductions for daycare expenses for children under 3 years of age, expenses for the acquisition of school supplies and textbooks, for birth or adoption and for conciliation.