How much does it cost to have a child during their first year

As of August 19, 2026, measures to expand economic support for child-rearing in Spain are advancing through various parliamentary channels, but no major “universal child-rearing benefit” has yet been approved. There is a block of reforms already in force (especially regarding leave) currently being processed as bills, and another set of proposals on monetary benefits that are in initial or even pre-legislative stages.

1. Birth and care leave: amendments in the Congress

The extension of paid leave, which has a direct impact on the disposable income of families with children, has been implemented through government royal decree-laws that are then processed as bills:

• Royal Decree-Law 9/2025, extending birth and care leave, was ratified by the Plenary of the Congress on September 9, 2025, and its processing as Bill 121/000069 was agreed. According to parliamentary registry information, the bill:
  • Is in the Congress of Deputies.
  • Is processed by the urgent procedure.
  • Has an extended amendment deadline until September 2, 2026, so it remains in the amendment phase in committee.
• The Government has also promoted Bill 121/000027, derived from Royal Decree-Law 2/2024, on simplification and improvement of unemployment protection and transposition of the Work-Life Balance Directive. Although its core is unemployment, it includes adjustments in leave and care. This bill:
  • Is also in the Congress.
  • Is in the article amendment phase, with the deadline also extended until September 2, 2026.

In parallel, the Congress has approved motions urging the Executive to strengthen these measures. For example, a motion from March 2025 requested the Government to remunerate the entire 8-week parental leave per child and guarantee 16 weeks for single-parent families. These motions set political orientation but are not laws with binding force.

2. Families Law and projects with child-rearing components

The Executive has placed a significant part of the child-rearing support agenda around the Families Law:

• The Families Bill (121/000011), from the Government, is registered in the Congress and referred to the Social Rights and Consumer Affairs Committee. According to institutional data, its:
  • Amendment deadline has also been extended until September 2, 2026.
  • Therefore, it remains in an intermediate phase, not yet having passed to the drafting or report stage.
• Within the Families Law, a framework for economic support for child-rearing (including the so-called “child-rearing income”) is foreseen, but these contents depend on the law moving out of the amendment phase and advancing in processing.
• Additionally, other ongoing projects, such as 121/000042 (measures against the 2024 DANA storm), include temporary increases of the child support supplement of the Minimum Living Income, also in the amendment phase with an extended deadline to September 2, 2026.

3. Universal child-rearing benefit: proposal in pre-legislative phase

The most cited measure in public debate is the universal child-rearing benefit of 200 euros per month per child. According to various official notes and parliamentary news:

• The Minister of Social Rights, Pablo Bustinduy, has defended this benefit as a legislative term objective and indicated that its natural path would be its inclusion in the General State Budgets.
• Moncloa documents indicate that the benefit will be negotiated “in the upcoming Budgets” and within the framework of the Families Law, but it does not yet appear as a specific bill nor as a finalized article in parliamentary processing.
• Several groups (including SUMAR) and social organizations have supported it in committees and motions, but this places the proposal in a pre-legislative or budget negotiation phase, not in a formal amendment phase on a concrete text.

4. Opposition initiatives on work-life balance and economic support

The main alternative package from the opposition is the Bill on Work-Life Balance and Family Co-responsibility from the Popular Party:

• In the Congress, one of its versions (122/000129) was rejected in 2024 after the Government veto and lack of sufficient support.
• In the Senate, the equivalent proposal (622/000067) was taken into consideration and its amendment deadline is extended until September 2, 2026. It is therefore in the amendment phase in the Upper House.
• The text proposes extending maternity and paternity leave, introducing specific aid to vulnerable families, and tax adjustments, but has not yet completed parliamentary processing in either chamber.

5. Summary

In summary, proposals to expand economic support for child-rearing are mostly in the committee amendment phase (Government bills on leave, unemployment, and Families Law) or in initial phases (group bills and motions). The major “universal child-rearing benefit” is currently in a phase of political design and budget negotiation, without a specific bill in advanced processing. Most effective improvements approved so far have come via royal decree-laws and budgets, while the legislative consolidation of a broad and stable system of child-rearing support remains pending the unlocking of these amended texts.

With the information available from the sources consulted in this iteration, there is no specific and systematic description of the Tax Agency's competencies regarding the maternity deduction in the Personal Income Tax (IRPF). However, it is possible to generally explain, from the perspective of financial and tax law, how the functions of a tax management body are usually organized regarding a deduction such as maternity, differentiating between management, verification/inspection, and collection.

1. Management functions in a deduction like maternity

Under the label of tax management, all administrative actions aimed at applying a tax to specific taxpayers are generally grouped. In a deduction linked to maternity, the management function usually includes:

• Design and processing of declaration forms in which the deduction is recorded (for example, the annual Personal Income Tax return form or specific advance payment request forms).
• Reception and processing of declarations in which the deduction is stated: incorporation of data into information systems, generation of drafts, automatic calculation of amounts, etc.
• Initial recognition of the right to the deduction, usually automated based on data declared by the taxpayer and information held by the Administration (for example, data on children, birth dates, etc.).
• Control of advance payments when the deduction allows this modality: receipt of requests, basic formal checks, ordering of periodic payments, and management of their subsequent reflection in the annual tax return.
• Taxpayer assistance and support, both in person and by telematic means, to clarify requirements, necessary documentation, how to record the deduction, effects on the tax return result, etc.

2. Verification and inspection functions

Once the deduction has been declared, the functions of verification and inspection come into play, which are more intensive and aim to verify the correctness of what was declared. In a maternity deduction, these functions usually include:

• Verification of personal requirements: existence of the child or children giving right to the deduction, age, disability situations when relevant, and cohabitation or economic dependence of the minor on the taxpayer.
• Verification of employment status: checking whether the taxpayer actually carries out self-employed or employed activity and whether they are registered in the corresponding Social Security regime or an alternative mutual society.
• Verification of applied amounts: review that the deduction amount does not exceed legal limits, that it has been correctly prorated when there are several entitled parents, and that advance payments have been properly regularized.
• Requests for information from the taxpayer (submission of certificates, family books, administrative resolutions) and other public administrations (for example, Social Security bodies) to cross-check data.
• Regularization of the tax situation when discrepancies are found: issuance of provisional or definitive assessments, reducing or eliminating the deduction and including, if applicable, late payment interest.
• Inspection reports in cases of deeper verification, where several fiscal years or a broad set of declaration elements, including the deduction, are reviewed.

3. Collection and refund functions

When, as a result of verification, it turns out that the taxpayer has enjoyed a maternity deduction greater than legally entitled, the collection functions come into play. Generally, this includes:

• Demanding reimbursement of unduly received amounts, whether derived from the application of the deduction in the annual return or from advance payments.
• Voluntary collection management, setting payment deadlines and methods, and allowing deferrals and installments when permitted by regulations.
• Enforcement actions if the debt is not paid voluntarily: surcharges, seizure of assets and rights, and other forced collection measures.

4. Regulatory framework and administrative review

From a general perspective, the competencies of the state tax administration are framed within the regulations governing the tax system and the organization of the Public Treasury. These regulations distribute management, inspection, and collection functions and provide mechanisms for administrative review (appeals for reconsideration, economic-administrative claims) against assessments and acts affecting, among other elements, the maternity deduction.

If you need an article-by-article breakdown of the rules that formally assign these competencies and expressly regulate the maternity deduction, it would be necessary to consult the updated text of tax legislation, which would require a detailed and specific normative search.

The Child Support Supplement (CAI) is an additional monthly amount linked to the Minimum Living Income (IMV) for households with minors. Its requirements are mainly regulated in Law 19/2021, of December 20, which establishes the minimum living income, and in its tenth additional provision for the special case of those coming from the former child dependent allowance.

1. Existence of minors in the household

The first essential requirement is that the household includes minors under age among its members:

• The law requires that these be households including minors under 18 years old.
• The supplement is paid per minor member of the household, not per household as a whole.
• The amount depends on the minor's age as of January 1 of each year (although this affects the amount, not the access itself).

2. Income and asset requirements

To access the supplement, a limited economic situation is required, referring to the year immediately prior to the application:

• The countable income of the individual beneficiary or household must be below 300 % of the thresholds set in Annex I of Law 19/2021.
• The net assets (excluding the main residence) must be below 150 % of the limits established in Annex II.
• The so-called “asset test” in Annex III must be passed, which specifies which goods and rights are considered.
• These income and asset data are verified through the State Tax Administration Agency or regional tax authorities, depending on the territory, without the need for the explicit consent of the interested person.

These limits are broader than those of the IMV itself (set at 300 % and 150 % of the basic thresholds), so the supplement can reach households with income levels somewhat higher than strictly required for the base benefit.

3. Relationship with the Minimum Living Income

The law configures the CAI as a complement to the IMV:

• It is aimed at beneficiaries of the Minimum Living Income or their households.
• The supplement is calculated and paid together with the benefit, as part of the “guaranteed income” that determines the monthly IMV amount.
• Its recognition and control are carried out by the National Social Security Institute (INSS), which cross-checks data with registries and tax administrations.

4. Registration and cohabitation requirements

Although the law refers to the general IMV requirements, the tenth additional provision specifies for beneficiaries of the former child dependent allowance:

• The household must be composed of the beneficiary of the child dependent allowance, the other parent (if cohabiting), and the children or minors causing said allowance.
• The mentioned persons must be the only ones registered at the same address, according to the municipal registry data.
• The INSS accesses the coordination database of registries of the National Statistics Institute to verify such cohabitation and registration.

For new IMV applicants, the general requirements of effective residence in Spain and joint registration of the household apply, which also apply to the supplement.

5. Specific incompatibilities

Law 19/2021 establishes an express incompatibility:

• The Child Support Supplement is incompatible with the former economic allowance for child or minor without disability or with disability below 33 %.
• When a person is entitled to both benefits, they must choose one; the one not chosen is extinguished.
• If no choice is made within the established period, it is understood that the choice is for the child support supplement.

6. Other conditions and final clarification

In addition to these specific requirements, the general access and maintenance requirements of the IMV must be met (economic vulnerability, valid household configuration, information obligations, etc.), since the supplement is integrated into the benefit's structure.

In summary, to access the Child Support Supplement it is essential to: have minors in the household, be below the reinforced income and asset thresholds, meet registration and cohabitation requirements, and not combine it with the former child dependent allowance, all under the automated verification of the INSS and tax administrations.