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 childcare expenses for a child under three years of age in authorized nurseries or early childhood education centers during the tax period.

Following the Supreme Court ruling of January 8, 2024, this increase will be applicable not only to mothers who take their children to an early childhood education center authorized by the Education Authority of the Autonomous Community, but also to mothers who take their children to daycare centers that have the necessary authorization from the city council for the opening and operation of childcare in daycare centers, in accordance with the regulations applicable to these types of centers.

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

For these purposes, custody expenses shall be understood as the amounts paid to nurseries and early childhood education centres for the pre-registration and enrolment of said minors, attendance, during general and extended hours, and food, provided that they have occurred for full months and are not considered to be exempt income from work in kind 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 expenses paid during that period to the nursery or educational center in relation to that child.

For the purposes of determining the total amount of the actual non-subsidized expenditure 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, custodian for adoption purposes or foster parent will be considered.