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
Increase in the maternity deduction for daycare or early childhood education center expenses
If you are entitled to the maternity deduction and you paid custody expenses in daycare centers or early childhood education centers, the deduction will be increased by a maximum amount of €1,000.
Custodial expenses are the amounts paid for pre-registration, registration, attendance, during general and extended hours, and food provided that:
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The credit corresponds to expenses that have occurred for complete months.
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They do not consider you income from work in kind as exempt.
In the tax period in which the child turns three years old, you can apply the increase, for the expenses you have incurred after reaching that age, until the month prior to the month in which the second cycle of early childhood education can begin. .
The increase in the deduction may not exceed either of these two limits:
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€1,000 annually.
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The total annual amount of the non-subsidized effective expenditure paid in the period (whether or not for full months) to the daycare 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 child 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 Personal Income Tax declaration .