Tax return result

Maternity deduction and additional increase for custodial expenses

Royal Decree 253/2025, of April 1, has modified article 69.9 of the Regulation of IRPFABBR Therefore, they are obliged to submit the informative declaration for expenses in nurseries or authorized early childhood education centers (form 233), not only nurseries but also the authorized early childhood education centers referred to in article 81.2 of the Law of IRPFABBR. This change will apply to the information returns corresponding to 2025, to be submitted in January 2026.