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Practical manual for Income Tax 2023.

Example. Maternity deduction and increase for custody expenses

Mrs. MDO had twins in January 2023. In addition, she has a son born on September 2, 2020, who has been enrolled during the year except for the month of August in an authorized private early childhood education center in the Community of Madrid.

The expenses paid for the services provided by this center are as follows:

  • 300 euros for registration.

  • 500 euros/month (amount corresponding to each of the full months from January to June, both inclusive)

  • 250 euros (amount corresponding to 15 days in July).

In relation to this amount, a grant for the 2023 financial year from the Autonomous Community for the concept of a nursery voucher was requested and obtained, amounting to 700 euros, an amount that was paid directly to the early childhood education centre by the Department of Education.

In addition, the other parent has been paid by the company where he works, in the form of assistance for the early childhood education centre, a total of 80 euros per month for each month in which he has proven his son's attendance at said centre, a remuneration in kind exempt from the worker's allowance.

The remaining expenses were paid 50% by each parent.

In the following cases, determine the amount of the maternity deduction and the additional increase for childcare expenses corresponding to the 2023 financial year and calculate the result of your declaration, knowing that the differential rate of the same amounts to 1,500 euros and that the taxpayer has not requested the advance payment of the maternity deduction.

  1. Case a) Registration with Social Security after birth and 30 days of contributions in the month of May
  2. Case b) Collection of unemployment benefit from December 2022 and maternity subsidy from January 21 to February 3
  3. Case c) Female worker registered with Social Security at the time of birth