Custody expenses in daycare or early childhood education centers

The maternity deduction has an additional increase of up to 1000 euros per year when the taxpayer who is entitled to the deduction pays childcare expenses in a nursery or child education centre authorised for a child under three years of age.

However, in the year in which the youngest child turns three, this increase may be applied to expenses incurred after reaching that age until the month before the second cycle of early childhood education can begin.

In cases where both parents of the minor are of the same sex, if both are entitled to the increased maternity deduction for childcare expenses, because both are self-employed or employed, the amount of the deduction will be prorated between them in each of the months in which both are entitled. If, on the other hand, in a month only one meets the requirements, only he or she will be entitled to apply the deduction in that month.

Custody fees are considered to be amounts that meet the following requirements:

They are satisfied at authorized nurseries or early childhood education centers. The maternity deduction is a measure linked to the educational field (first cycle of early childhood education), so its application refers to early childhood education centers, public or private, that develop the aforementioned cycle and consequently are authorized by the competent educational Administration.
They are paid for pre-registration or enrollment, attendance, during general or extended hours, and food, provided that they have occurred for full months.
That they are not considered exempt income in kind for the taxpayer.

This increase in the maternity deduction will have a limit for each child:

Total contributions and fees to Social Security and Mutual Societies accrued in each tax period after birth or adoption. For these purposes, contributions and fees will be computed in full, without taking into account any bonuses that may apply.
The total annual amount of non-subsidized actual expenditure paid in each tax period to the nursery or educational center in relation to this child.
In cases where both parents of the minor are of the same sex, the deduction will be limited for each parent, regardless of whether individual or joint taxation is chosen, to the lowest of the following amounts: the amount of their own contributions to Social Security or mutual insurance in the tax period or the sum of half of the actual non-subsidised expenses (regardless of which parent pays them) paid to the nursery in the months in which both parents were entitled to said increase, plus all of the actual non-subsidised expenses (regardless of which parent pays them) in the months in which only the parent in question was entitled to the increase.

This increase is recorded in the personal income tax return for each year and there is no possibility of paying it in advance.