Baby bonus in Spain: how to collect €100 per month (Form 140)
The clear guide to understanding the maternity deduction, applying for early payment, and not leaving a single euro on the table. With both options explained and exact steps.
You’ve probably heard of the “baby bonus.” But what exactly is it, who is it for, and how do you apply for it? If you have a child under 3 years old and you work —or are unemployed with benefits—, you might be entitled to up to €1,200 per year in your pocket. Here, we explain everything clearly.
What exactly is the baby bonus?
The popular name “baby bonus” actually refers to the maternity deduction in personal income tax (IRPF). It is not an aid from the INSS, but a tax deduction managed by the Tax Agency (AEAT).
The important thing is that you can collect it in two different ways, and many families don't know this:
- Option 1 — Monthly advance payment of €100/month: you receive the money directly in your bank account, month by month, as long as the child is under 3 years old. This is requested using Form 140 at the AEAT.
- Option 2 — Deduction of €1,200/year in the tax declaration: instead of collecting monthly, you reduce the amount to pay —or increase the refund— in your annual IRPF.
If you can choose, the monthly advance payment gives you immediate liquidity without waiting for the tax campaign. But if your employment situation changes throughout the year (periods without contributions, job changes…), it may be safer to apply it in the annual declaration to avoid having to return amounts. Consult us if you have doubts about your specific case.
Requirements to apply for the baby bonus in 2026
To be able to apply for this deduction, you must meet all the following requirements:
- Be a mother with a child under 3 years old with the right to the minimum for descendants.
- Be registered with Social Security or a mutual society, or be receiving a contributory or assistance unemployment benefit.
- The child must have their own NIF or NIE.
Documents required to apply for Form 140
- DNI/NIE of the applicant and NIF of the minor child.
- Birth certificate (if the child does not yet have a NIF, it must be processed first).
- IBAN of the bank account where you will receive the monthly payment.
- Proof of registration with Social Security or unemployment benefit.
- For the childcare increment: supporting documents from the authorized center. This only applies to the tax return, not to the monthly payment.
How to apply for the advance payment step by step (Form 140)
| Step | What to do |
|---|---|
| 1 | Go to the AEAT Electronic Headquarters → search for “Form 140. Maternity deduction. Advance payment.” |
| 2 | Identify yourself with Cl@ve, digital certificate, or DNIe. |
| 3 | Fill in the form: your NIF, the minor's NIF, and the bank account for the payment. |
| 4 | Submit the application and save the proof of submission. The payment will arrive monthly in your account. |
| 5 | If your situation changes, also notify this through Form 140 as soon as possible. |
Amount, duration, and compatibilities
| Concept | Detail |
|---|---|
| Amount | €1,200/year → €100/month for each child under 3 years old. |
| Duration | From birth until the child turns 3 (prorated for the birthday month). |
| Payment methods | Monthly advance payment (Form 140) OR deduction in the annual tax declaration. |
| Childcare increment | Expenses in authorized centers can increase the deduction. This only applies to the tax return. |
| Compatible with | INSS birth benefit and with regional and municipal aid. |
Maternity and paternity leave is an INSS benefit —19 weeks for each parent with 100% of salary—. The baby bonus is a tax deduction from the AEAT. They are compatible and must be applied for separately. At Babybelegal, we manage both.
Regional and municipal aid you can combine
In addition to the state baby bonus, many autonomous communities and municipalities have their own birth aids:
- Community of Madrid: aid of €500/month from the 21st week of gestation until the baby is 24 months old.
- Municipal birth vouchers: variable amounts depending on the municipality, redeemable in local businesses.
- €4,700 aid for multiple births: for families with twins or multiples, applicable nationwide.
- IMV and CAPI: the Minimum Living Income and the Child Benefit Supplement may apply to you if household income is low.
At Babybelegal, we conduct a complete aid study so you don't miss out on any. We analyze hundreds of calls for applications and tell you exactly which ones apply to you.
Frequently asked questions about the baby bonus
Who can apply for the €100/month advance payment?+
Can I apply if I am not currently working?+
When does payment start?+
Is it compatible with INSS birth leave?+
What happens if I collect more than I am entitled to?+
We take care of everything
We process the €100/month aid, maternity and paternity leave, the baby's registration with Social Security, and all other aid you may be entitled to. You just enjoy your family.
