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Practical Income Manual 2023.

Example. Deduction for maternity and increase for custody expenses

Mrs. MDO had twins in January 2023. In addition, he 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 the following:

  • 300 euros for registration.

  • 500 euros/month (amount that corresponds to each of the complete months from January to June, both inclusive)

  • 250 euros (amount that corresponds to 15 days of the month of July).

In relation to this amount, a scholarship was requested and obtained for the 2023 financial year from the Autonomous Community for the concept of a daycare voucher that reached 700 euros, an amount that was paid directly to the early childhood education center by the Ministry of Education.

Likewise, the other parent has been paid by the company where he works, as aid for the early childhood education center, a total of 80 euros per month for each month in which he has accredited his child's attendance at said center, remuneration in exempt species for your worker.

The rest of the amount of expenses has been paid 50% by each parent.

Determine in the following cases the amount of the maternity deduction and the additional increase for daycare expenses corresponding to the 2023 financial year and calculate the result of your declaration, knowing that the differential quota thereof amounts to 1,500 euros and that the taxpayer has not requested early payment of the maternity deduction.

  1. Case a) Registration in 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 benefit from January 21 to February 3
  3. Case c) Worker registered with Social Security at the time of birth