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 .

Please note that the increase in expenses for authorized daycare centers or early childhood education centers corresponds to the mother, both for the amount paid by her and the amount paid by the other parent, regardless of whether she has sole or shared custody.

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. Similarly, the recent judgment no. 731/2025, of June 10, issued in the appeal on points of law no. 4687/2023 (RED: STS 2608/2025).

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 Law of PIT, that is, by:

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

   • 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 PIT].

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.