Maternity deduction and additional increase for custodial expenses

The Tax Agency's electronic headquarters includes a " Income Tax Report ", where you can consult the requirements, limits, amounts, and payment methods for the maternity deduction and the additional increase for expenses at authorized daycare centers or early childhood education centers.

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