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

This category includes, among others, 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 employees, as well as the direct or contracting of this service with duly authorized third .

Please note that, with effect from 1 January 2018, the maternity deduction in Article 81 of the Income Tax Law is increased by up to an additional 1,000 euros, when the taxpayer entitled to it has paid childcare expenses for a child under three years of age in authorised nurseries or early childhood education centres during the tax . However, the amounts paid for this concept do not include those considered to be exempt income in kind by application of the provisions of letters b) or d) of article 42.3 of the Tax Law.