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Form 100. 2018 Personal Income Tax return

Childcare expenses in childcare centres or children's education centres

The deduction for maternity has an additional increase of up to 1000 euros per year (effective as from 1 January 2018) when the taxpayer who has the right to deduction pays childcare expenses or authorised childhood education centres per child under the age of three.

However, in the year in which the child turns three years old, this increase may be applicable with regard to expenses incurred after the age is reached until the previous month in which the second child education cycle can begin.

The amounts that meet the following requirements are considered custody expenses:

1-They are paid to authorised nurseries and childhood education centres.

2-They are paid for registration or registration, attendance, general or extended hours, and food, provided that they have taken place for full months.

This increase in the deduction for maternity will have as a limit for each child:

- Total contributions and payments to the Social Security Institute and Mutual Societies accrued in each tax period after the birth or adoption. For these purposes, the contributions and payments will be calculated for their full amounts, without taking into account any bonuses that may be applicable.

- The total amount of the unpaid subsidised cash expense paid in each tax period to the nursery or educational centre in relation to this child.

This increase is recorded in the annual Personal Income Tax return for each financial year and there is no possibility of its early payment.

Completion: You must enter the total amount paid with the established limits in the box provided for this purpose.