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Practical manual for Income Tax 2023.

Amount of additional increase

  • The increase in the deduction may be from to 83.33 euros for each month of tax period in in which the previously mentioned requirements regarding beneficiaries, children who entitle them to the deduction and custody expenses are met simultaneously.

  • For the purposes of calculating the number of months for calculating the increase, the following rules will be taken into account:

    1. The determination of the children will be made according to their situation on the last day of each month.

      Note: However, in the tax period in which the youngest child turns three years old, the number of months of said year will be extended, if the rest of the requirements are met, to the months after reaching said age until the month before that. in which the second cycle of early childhood education can begin.

    2. For the purposes of calculating the increase for custody expenses in authorized daycare centers or early childhood education centers, the month corresponding to the moment in which the requirements indicated above are met will be computed.

    3. The months to be taken into consideration will be exclusively those in which the expenses paid are made per full month.

      For these purposes, months contracted in full will be deemed to be included even when part of them are non-teaching months.

  • In the event that there are several taxpayers entitled to the application of the increase in respect of the same foster or protected person, its amount will be prorated among them in equal parts .