Family tax credits for working mothers, large families and dependants

Key rules

• Who can claim: You must work and be registered with Social Security, or receive a qualifying benefit.
• Advance payment: You can receive these credits monthly in advance instead of waiting for your return.
• Disability threshold: A relative must have a disability of at least 33% to count for the dependant credit.
• Credit cap: The working mother credit cannot exceed the Social Security and employer contributions you paid.

Which credits exist

Three groups of credits take money straight off your income tax bill, or are paid to you monthly. You can claim them if you work (as an employee or self-employed) and are registered with Social Security, or if you receive a qualifying benefit.

• Working mothers with a child under 3.
• Large families (familia numerosa).
• Dependants with a disability: a parent or grandparent, a child, or a spouse.

The amounts below are the 2025 figures. Check the current ones with the tax agency before you claim.

Working mothers: up to 1,200 euros a year per child

If you are a working mother with a child under 3, you can claim up to 1,200 euros a year for each child. The credit cannot be more than the Social Security and employer contributions you paid in the year.

You can add up to 1,000 euros a year for nursery fees. The child must be registered in an authorised nursery. Keep the fee receipts.

Large families: 1,200 or 2,400 euros a year

The credit is 1,200 euros a year for a general category familia numerosa. It is 2,400 euros for the special category.

Some households count as equivalent. One example is a parent, or a couple, with two children. These households get the credit, plus 600 euros for each child beyond the minimum number their category requires.

If two taxpayers share the credit, they can split it between them. Agree the split before you claim.

Dependants with a disability: 1,200 euros each

• a dependent parent or grandparent with a disability of at least 33%;
• a child or grandchild with a disability;
• a spouse with a disability who depends on you.

A further 1,200 euros applies if your spouse has a disability and you have descendants. The person you claim for must be entitled to the personal minimum. You must also be working or receiving a benefit.

A large family with a disabled parent, grandparent or descendant can add 600 euros.

Getting the money in advance

You do not have to wait for your annual return. You can ask for these credits as a monthly payment by submitting Modelo 140 to the Agencia Tributaria. You can do this online or at a tax office. Apply once your entitlement begins.

Once the advance is granted, it continues until your circumstances change. You do not need to ask again each year. If something changes, report it on the same form. Any credit you did not receive in advance can be claimed on your annual return.

The deadlines for each year can change, so check them before you apply. The timeline and checklist below show the steps and what to gather.

Timeline and deadlines

• Submit Modelo 140 online or at a tax office to request the monthly advance: After your entitlement begins

• Receive the credit as a monthly advance payment: Every month once the advance is granted

• Tell the tax agency about any change in your situation using the same form: When your circumstances change

• Claim any credit you did not receive in advance on your annual return: When you file your return

Checklist

• Add up to 1,000 euros a year for nursery fees if your child is registered in an authorised nursery, and keep the total within your Social Security and employer contributions.

• Claim 1,200 euros a year for a general category large family (familia numerosa) or 2,400 euros for the special category.

• Check whether you qualify as an equivalent household, such as a parent or couple with two children, and add 600 euros for each child beyond the minimum for the category.

• Agree with the other taxpayer how to split the large family credit if you share it.

• Claim 1,200 euros a year for each of these: a dependent ascendant with a disability of at least 33%, a descendant with a disability, or a dependent spouse with a disability.

• Submit Modelo 140 online or at a tax office if you want the credits paid monthly in advance instead of waiting for your return.

• Tell the tax agency with the same form whenever your circumstances change, so the advance stays correct.

Frequently asked questions

Can I claim nursery fees on top of the 1,200 euro working mother credit?

Yes, you can claim an extra deduction of up to 1,000 euros a year for nursery fees, but only if your child is registered in an authorised nursery. The total of both amounts cannot exceed the Social Security and employer contributions you paid.

Can two parents share the large family credit?

Yes, the large family credit may be shared between the taxpayers who are entitled to it. Each of you must be working or receiving benefits.

Do I have to ask for the advance payment again every year?

No, once the advance is granted it keeps being paid monthly until your circumstances change. If they change, you tell the tax agency using the same Modelo 140 form.

Do large families get anything extra for a disabled relative?

Yes, a large family can claim an extra 600 euros if it has a disabled ascendant (parent or grandparent) or a disabled descendant. This comes on top of the large family credit itself.