Maternity deduction and additional increase for custodial expenses

The electronic headquarters of the Tax Agency incorporates a " Income Reporter ", where you can consult the requirements, limits, amounts, and methods of collection of the maternity deduction and the additional increase for expenses daycare centers or authorized early childhood education centers.

Regulations: Art. 81 and Additional Provision 38 point 4 Law Personal Income Tax ; art. 60 Regulation Personal Income Tax

1. Deduction for maternity
2. Additional increase for custody expenses in authorized daycare centers or early childhood education centers
3. Extension of the application of the maternity deduction to certain groups
4. Example. Deduction for maternity and increase for custody expenses in daycare centers or authorized early childhood education centers