Maternity deduction and additional increase for custodial expenses

The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", 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 thirty-seventh transitional provision 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. Example. Maternity deduction and increase for custody expenses