Skip to main content
Practical Income Manual 2021.

b) Use of assets intended for the social and cultural services of the employed personnel

This consideration includes, among others, the spaces and premises, duly approved by the competent public Administration, intended by companies or employers to provide the first cycle of early childhood education service to the children of their workers, as well as the direct or indirect contracting of this service with duly authorized third parties .

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 .