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 of Article 81 of the Law on Maternity is increased. PIT up to an additional 1,000 euros, when the taxpayer entitled to it has paid, during the tax period, the costs of caring for a child under three years of age in authorized daycare centers or early childhood education centers. However, the amounts paid for this concept exclude those that are considered to be exempt income from work in kind by application of the provisions of letters b) or d) of article 42.3 of the Law of the PIT.