8.7.5.1 Custody expenses in daycare or early childhood education centers

The maternity deduction has an additional increase of up to 1,000 euros per year when the taxpayer who is entitled to it has paid custody expenses for a child under three years of age in authorized daycare centers or early childhood education centers during the tax period. 

In the tax period in which the youngest child turns three years old, the increase provided for in this section may be applicable with respect to expenses incurred after reaching said age until the month prior to the month in which the second cycle of taxation may begin. childhood education.

For these purposes, custody expenses will be understood as the amounts paid to daycare centers and early childhood education centers for the pre-registration and enrollment of said minors, attendance, during general and extended hours, and food, provided that they have occurred for full months and They were not considered income from work in kind exempt by application of the provisions of letters b) or d) of section 3 of article 42 of this law.

The increase in the deduction will be limited to the total amount of the actual non-subsidized expense paid in said period to the daycare or educational center in relation to that child.

For the purposes of determining the total amount of the actual non-subsidized expense paid, both the amount paid by the mother or the taxpayer entitled to the aforementioned increase, as well as the amount paid by the other parent, adopter, guardian, guardian for the purposes of adoption or cozy.