We continue with our guide procedures for the birth of a child. The procedures are the least pleasant part of becoming parents, but they are mandatory and necessary, especially when it comes to financial assistance such as the provision for birth or adoption of a child, better known as 2,500 euros baby check.
Although the benefit has been eliminated by the government for children born as of January 1, 2011, those who are parents before the end of the year may continue to apply for it. Let's see what are the procedures to follow.
Once the birth or adoption of the baby has been registered in the Civil Registry, the maternity deduction of 2,500 euros can be requested at the Tax Agency.
It is a non-contributory one-time economic benefit that is intended to offset, in part, the expenses caused by the arrival of a new child in the family.
Who has the right to request it?
The benefit is granted to all babies born in Spain as of July 1, 2007, provided that the birth has occurred in Spanish territory, and to adopted children whose adoption has been processed by a competent Spanish authority.
Anyone who has lived at least 24 hours outside the mother's womb is considered a born baby.
The right to recognition of the benefit prescribes after 5 years from the day following the birth of the baby.
Who request it
The beneficiary of the benefit is the Spanish or foreign mother who has resided legally, effectively and continuously in Spanish territory for at least 2 years prior to birth or adoption. This is one of the most controversial points of the law that has been labeled discriminatory.
In case of death of the mother, the other parent can request it. In case of adoption, the woman also requests it and if the marriage is between people of the same sex, either. In the case that only one person adopts, he or she requests it regardless of sex.
How to request it
There are two ways to receive the benefit:
- When the mother (or in the exceptional cases mentioned above, the father) is self-employed or employed and has income subject to withholding income tax, he is entitled to the deduction of 2,500 euros in the year of birth of the baby. It can be charged in advance or charged to the state tranche of the tax.
- When the mother (or in the exceptional cases mentioned above, the father) does not work or has no income subject to the withholding of personal income tax or when it is a taxpayer to whom the regional norms of Navarra or the Basque Country are applicable in the Personal income tax is entitled to the non-contributory benefit of 2,500 euros.
For the request for early payment, Model 140 is presented.
People who, because they are not entitled to deduction of personal income tax by birth or adoption or by having their tax residence in the Basque Country or Navarra, are beneficiaries of the economic benefit of a single payment from Social Security. Also the taxpayers of the IRPF entitled to deduction for birth or adoption who are not entitled to deduction for maternity or early payment of the same, or who, being entitled to the latter, have not requested it must submit Form 141.
They can be submitted electronically through the internet or at any office of the Tax Agency.
Payment will be made, in general, the month after birth or adoption and having submitted the application.
Even when?
There are still 6 months left. In other words, all babies born in the remainder of 2010, until 11:59 p.m. on December 31 (and the one that will be assembled for noting the baby a few minutes before), will be entitled to the payment of 2,500 euros.
