Requirements and conditions to apply the additional increase

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

1. The previously mentioned requirements must be met for beneficiaries and children who are entitled to the maternity deduction .

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

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

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

   Supreme Court Judgment No. 7/2024, of January 8 (Contentious Chamber), issued in cassation appeal No. 4995/2022 ( ROJ : STS 41/2024) has established as case law that the expression "authorized nurseries or early childhood education centers" must be understood in the sense that the authorization required by the aforementioned precept to nurseries or early childhood education centers is not the one granted by the corresponding educational Administration, which will only be required for early childhood education centers, but the one that is necessary for the opening and operation of the activity of custody of minors in nurseries, according to the regulatory provisions applicable to this type of centers.

2. That the following concepts be paid:

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

   • assistance, during general and extended hours, and

   • feeding.

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

4. That are not considered exempt income in kind for the taxpayer 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 contracting by companies or employers of the first cycle of early childhood education service for the children of their employees in authorized nurseries or early childhood education centers [Art, 42.3.b) Law IRPF ].

   • 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 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 applied to expenses incurred after reaching that age until the month prior to the month in which the second cycle of early childhood education may begin.

For these purposes, it should be noted that if the child turns three in January or if the mother starts working in the year in which the child turns that age, but after having turned that age, the maternity deduction cannot be applied, although this will not prevent the increase in nursery or early childhood education centre expenses authorized for expenses incurred up to the month prior to the month in which the second cycle of early childhood education can begin.