Form of payment: either a non-taxable one-time payment of 2,500 Euros or the application of an IRPF deduction of 2,500 Euros per year (which can be received in advance).
Requirements: the only requirements are that the birth takes place in Spain and that the mother’s has effectively resided in Spain for at least 2 years prior to the application. The non-taxable payment is not compatible with the income tax deduction for same, but it is compatible with all other forms of family assistance provided by Social Security. In the event that the mother or adopting parent is deceased, either the father or the other adopting parent can request the aid.
Following the law’s entry into force, applications can be submitted only after the birth or adoption is recorded in the Civil Registry.
For further information, please contact Ana Gómez Hernández: email@example.com