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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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Increase in maternity deduction for nursery or early childhood education centre expenses

If you are entitled to a maternity deduction and have paid childcare expenses at a nursery or early childhood education centre, the deduction will be increased by a maximum amount of €1,000.

Custody fees are the amounts paid for pre-registration, registration, attendance, general and extended hours, and food provided that:

  • The payment corresponds to expenses that have occurred for complete months.

  • They are not considered exempt income in kind.

In the tax period in which the child turns three, you can apply the increase for expenses incurred after reaching that age, up to the month prior to the month in which the child can begin the second cycle of early childhood education.

The increase in the deduction may not exceed either of these two limits:

  1. €1,000 per year.

  2. The total annual amount of non-subsidized effective expenditure paid during the period (whether or not for full months) at the nursery or educational center. To determine this amount, both the amount paid by the mother and the amount paid by the other parent, adopter, guardian or foster parent will be considered.

You will not be able to request advance payment of this increase in the maternity deduction; This will be made effective by submitting the IRPF declaration.