Additional increase for custody expenses in authorized daycare centers or early childhood education centers
The amount of the maternity deduction may be increased by up to an additional 1,000 euros 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.
Important : Unlike the general deduction for maternity, taxpayers entitled to the application of the additional increase for custody expenses cannot request payment from the State Tax Administration Agency in advance, but must request the corresponding increase directly in the declaration. of IRPF .