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Practical Income Manual 2021.

d) Provision of certain educational services to the children of employees of authorized educational centers

The provision of preschool, infant, primary, compulsory secondary, high school and vocational training services by authorized educational centers to the children of their employees, free of charge or at a price lower than the normal market price, is exempt.

Please note that, with effect from January 1, 2018, the maternity deduction of article 81 of the Personal Income Tax Law is increased by up to an additional 1,000 euros, when the taxpayer who is entitled during the tax period, it would have paid for the custody expenses of a child under three years of age in daycare centers or authorized early childhood education centers. However, the amounts paid for this concept exclude those that are considered income from work in kind exempt by application of the provisions of letters b) or d) of article 42.3 of the Personal Income Tax Law .