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 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.