Maternity deduction and increase for childcare expenses

Increase for expenses of nurseries or early childhood education centers

The amount of the maternity deduction may be increased by up to an additional 1,000 euros when the taxpayer entitled to it has paid childcare expenses for a child under three years of age in authorized nurseries or early childhood education centers during the tax period.

The increase in the deduction for childcare expenses in authorized daycare centers or early childhood education centers will be calculated in proportion to the number of months in which the requirements are met simultaneously and will be limited to the total amount of the actual non-subsidized expense paid in said period in relation to that child.

It is important to note 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 mothers who take them 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.