Deduction for maternity
As of January 1, 2023, who is entitled to the deduction, the increase for expenses in daycare or authorized early childhood education centers, what amount corresponds to you and how to make it effective
What this benefit consists of
It is a deduction from the differential fee that you can apply from the 2015 declaration and the increased amount, for daycare expenses or in early childhood education centers, from the 2018 declaration.
It applies whether the differential fee is positive (your income is to be paid) or negative (your income is to be returned) or if it is zero.
You can make it effective:
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Presenting the Personal Income Tax declaration .
If your quota is positive, subtract the amount of the deduction from it and enter or request a refund of the difference.
If your differential fee is zero or negative, request the refund resulting from your declaration.
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Or requesting, when you meet the requirements, advance payment. In this case, you will not be able to reduce the amount of the differential tax deduction resulting from your personal income tax return, but do not forget to declare it.