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Practical Guide to Income Tax 2025. Part 1.

Example. Maternity deduction and increase for childcare expenses

Mrs. MDO had twins in January 2025. In addition, he has a son born on September 2, 2022, 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 as follows:

  • 300 euros for registration.

  • 500 euros/month (amount corresponding to each of the full months from January to June, both inclusive)

  • 250 euros (amount corresponding to 15 days in July).

In relation to this amount, a grant was requested and obtained for the 2025 fiscal year from the Autonomous Community in the form of a nursery voucher, which amounted to 700 euros, an amount that was paid directly to the early childhood education center by the Ministry of Education.

In addition, the other parent has been paid by the company where he works, in the form of assistance for the early childhood education centre, a total of 80 euros per month for each month in which he has proven his son's attendance at said centre, a remuneration in kind exempt from the worker's allowance.

The remaining expenses were paid 50% by each parent.

Determine in the following cases the amount of the maternity deduction and the additional increase for childcare expenses corresponding to the 2025 tax year and calculate the result of your tax return, knowing that the differential tax liability amounts to 1,500 euros and that the taxpayer has not requested the advance payment of the maternity deduction.

  1. Case a) Registration with Social Security after birth and 30 days of contributions in the month of May
  2. Case b) Receipt of unemployment benefits from December 2024 and maternity allowance from January 21 to February 3
  3. Case c) Female worker registered with Social Security at the time of birth