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 is exempt, free of charge or at a price lower than the normal market price.

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