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Deduction for maternity

From January 1, 2023, who is entitled to the deduction, the increase for expenses in authorized daycare centers or early childhood education centers, what amount corresponds to you and how to make it effective

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What this benefit consists of

It is a deduction of the differential rate that you can apply from the 2015 declaration and the increased amount, for nursery or early childhood education center expenses, from the 2018 declaration.

It applies whether the differential rate is positive (your income is payable) or negative (your income is refundable) or zero.

You can make it effective:

  • Filing the IRPF declaration.

    If your rate is positive, subtract the deduction amount from it and pay or request a refund of the difference.

    If your differential rate is zero or negative, request the refund resulting from your declaration.

  • Or by requesting, when you meet the requirements, advance payment. In this case, you will not be able to reduce the amount of the differential rate deduction resulting from your personal income tax return, but do not forget to declare it.