Maternity deduction and increase for childcare expenses
Information on the maternity deduction following its modification from January 1, 2023, as well as those related to the increase for childcare expenses following the Supreme Court ruling of January 8, 2024.
Completing the increase in nursery or early childhood education center expenses in the WEB Income Tax Return
Remember that, following the Supreme Court ruling of January 8, 2024, this increase will be applicable not only to mothers who take their children to an early childhood education center authorized by the educational administration of the Autonomous Community, but also to those who take their children to daycare centers that have the authorization of the city council that is necessary for the opening and operation of the activity of custody of minors in daycare centers, according to the regulatory provisions applicable to this type of centers.
If the nursery or early childhood education center has submitted the corresponding information return, as a general rule, the deduction amount will appear filled in when accessing Renta WEB to complete the return.
This can be easily verified from the Results Summary that we will reach, directly or after entering certain tax data, when accessing Renta WEB.
Otherwise, it can be completed by accessing the Maternity Deduction section , directly from the summary by clicking on the maternity deduction boxes, or through the Sections menu of the declaration.
With this data the program will calculate the increase in the deduction:
