Baby bonus 2025: requirements and how to apply (Form 140)
A clear guide to claiming €100/month per child under 3 years old. Requirements, documents, and steps for advance payment from the Spanish Tax Agency (AEAT).
What is the state baby check?
The "baby bonus" is commonly known as the maternity tax credit : €1,200 per year (€100 per month) for each child under 3 years old. You can receive it in advance using Form 140 or claim it in your annual tax return.
- Organization: Tax Agency (AEAT).
- Procedure: Form 140 — advance payment and notification of variations.
- Access: Cl@ve, digital certificate or electronic ID card.
The birth and care benefit (INSS) is separate from and compatible with this deduction.
Requirements 2025
Who can request it
-
Mothers with children under 3 years of age entitled to the minimum allowance for dependents and who:
- Whether they are registered with Social Security or a mutual insurance company, or
- They are receiving contributory or non-contributory unemployment benefits .
When is it lost or changed?
- When the child turns 3 years old (prorated monthly payment).
- Changes in situation (registration/deregistration with Social Security, custody, residence…): report them using Form 140 .
Required documents
- DNI/NIE of the applicant and, if applicable, NIF of the children .
- Family book or birth certificate .
- IBAN for monthly payment.
- Proof of registration with Social Security or unemployment benefits .
- For the childcare allowance (applied to IRPF): supporting documents from the authorized center.
How to apply (Form 140)
- Access the AEAT website → “Form 140. Maternity deduction. Advance payment”.
- Identify yourself with Cl@ve, certificate or DNIe.
- Fill out the application (NIF, minor's details, bank account).
- Send and keep the receipt. Payment is monthly as long as you meet the requirements.
- Report any changes from within the same process when your situation changes.
Amount, duration and compatibilities
| Concept | Detail |
|---|---|
| Amount | €1,200/year per child → €100/month . |
| Duration | Up to 3 years old (prorated by the month of birth). |
| Advance | Model 140 (AEAT) with monthly collection into account. |
| Daycare | Increase for expenses in authorized centers (applies to Income Tax). |
| Compatibility | Compatible with the birth and care benefit (INSS) and with regional/municipal aid. |
Parental leave 2025: 19 weeks per parent (32 in single-parent families). Different system than the tax system.
Regional and municipal aid
Many autonomous communities and municipalities publish their own birth vouchers with requirements for income, registration or spending in local businesses.
- Community of Madrid : birth/youth lines with annual calls.
- Local councils : welcome vouchers redeemable in local businesses (check your online portal).
At Baby Be Legal we review open calls for applications in your municipality and process them for you.
Frequently Asked Questions
Who can request the advance payment of €100/month?
Mothers with children under 3 years of age who are registered with Social Security or mutual insurance, or who receive contributory or non-contributory unemployment benefits, and who are entitled to the minimum allowance for dependents.
Can I apply if I'm not currently working?
Yes, if you receive unemployment benefits or subsidies and meet the other requirements. Otherwise, you can claim it on your income tax return.
How is the childcare surcharge applied?
It is not included in the monthly advance. It is included in the personal income tax return with supporting documentation from the authorized center.
Does it expire if I don't order it on time?
The entitlement begins in the month of birth/adoption if you meet the requirements. You can request the advance payment later and report any changes using Form 140.
Is it compatible with maternity leave (INSS)?
Yes. The tax deduction (AEAT) and the INSS benefit are different but compatible.
