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Practical Guide to Income Tax 2025. Part 1.
Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
Tax return result
Maternity deduction and additional increase for custodial expenses

Practical Guide to Income Tax 2025. Part 1.

Deduction for maternity

Beneficiaries and children who give the right to apply the deduction
Amount and limit of the deduction
Advance payment of the maternity deduction

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Updated webpage: March 17, 2026