Maternity deduction and increase for childcare expenses

Application of the increase for nursery expenses in previous years

Following the Supreme Court ruling of 8 January 2024, this increase will be applicable not only to mothers who take their children to an early childhood education centre authorised by the educational administration of the Autonomous Community, but also to those who take their children to nurseries that have the authorisation of the city council that is necessary for the opening and operation of the activity of custody of minors in nurseries, according to the regulatory provisions applicable to this type of centres.

If the declarations of previous years were submitted without applying this increase and now, by applying the criteria established by this Sentence, it is possible to apply it, a rectification of the declarations of previous years submitted may be requested .

To do this, you must access the AEAT Headquarters using the IRPF icon:

And, once there, access Declarations already submitted

Selecting How to modify a declaration already filed

And the declaration of the year that needs to be modified

Once you access the submitted declaration, the application will ask you to indicate whether it is a supplementary declaration or a rectification request, the latter option will be chosen.

When the data capture window opens, the bank account where you want to receive the amount of the deduction increase will be entered, as well as the amount to be paid or refunded from the original declaration.

Then you will access the Declaration Summary

From this summary, click on the “Maternity deduction” section. “Increase for childcare expenses”

And the requested data will be completed:

What are the amount of expenses and the full months enrolled in the nursery?

Once this information has been completed, the rectification of the declaration can be submitted.