Requirements and conditions to apply the additional increase

For the maternity deduction to be increased by up to an additional 1,000 euros, the following requirements must be met:

1. The requirements previously mentioned regarding beneficiaries and children who qualify for the maternity deduction must be met.

2. In addition, it is necessary that the taxpayer has paid custody expenses for a child under three years of age in the tax period .

CUSTODY EXPENSES are considered to be the amounts paid by the taxpayer that meet the following conditions :

1. That they be delivered to authorized daycare centers or early childhood education centers .

   The Supreme Court Ruling no. 7/2024, of January 8 (Litigation Chamber), relapsed in cassation appeal no. 4995/2022 ( RED : STS 41/2024) has established as jurisprudential doctrine that the expression "authorized daycare centers or early childhood education centers" must be understood in the sense that the authorization required by the aforementioned provision to daycare centers or early childhood education centers is not the one granted by the Corresponding educational administration, which will only be required of early childhood education centers, but also the one that is necessary for the opening and operation of the activity of custody of minors in daycare centers, according to the regulatory provisions applicable to this type of centers.

2. That the following concepts be paid:

   • pre-registration and enrollment of children under 3 years of age,

   • attendance, in general and extended hours, and

   • feeding.

3. That your credit corresponds to expenses that have occurred for full months.

4. That do not have the consideration for the taxpayer as income from work in kind exempt by application of the provisions of article 42.3. b) or d) of the Personal Income Tax Law , that is, by:

   • The direct or indirect hiring by companies or employers of the first cycle early childhood education service for the children of their workers in daycare centers or authorized early childhood education centers [Art, 42.3.b) Law Personal Income Tax ].

   • The provision of preschool, infant, primary, compulsory secondary, high school and vocational training services by authorized educational centers to the children of their employees, free of charge or at a price lower than the normal market price [Art. 42.3.d) Law Personal Income Tax ]

Specialty: application of the increase until the child begins the second cycle of early childhood education

In the tax period in which the youngest child turns three years old, the increase may be applicable with respect to expenses incurred after reaching said age until the month prior to the month in which the second cycle of early childhood education can begin.

For these purposes, keep in mind that in the event that the descendant turns three years old in the month of January or in the event that the mother begins to work in the year in which the child turns that age, but after having fulfilled, the maternity deduction cannot be applied, although this will not prevent the application of the increase in daycare or early childhood education center expenses authorized for expenses incurred up to the month prior to the month in which the second cycle of early childhood education can begin. .