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Form 100. Personal Income Tax Declaration 2018

Custody expenses in daycare or early childhood education centers

The maternity deduction has an additional increase of up to 1,000 euros per year (with effect from January 1, 2018) when the taxpayer who is entitled to the deduction pays custody expenses in daycare or authorized early childhood education centers for a child under three years.

However, in the year in which the youngest child turns three years old, this increase may be applicable with respect to expenses incurred after reaching said age until the month before the second cycle of early childhood education can begin.

Custody expenses are considered to be amounts that meet the following requirements:

1- They are satisfied to authorized daycare centers and early childhood education centers.

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

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

- The total contributions and fees to Social Security and Mutual Insurance accrued in each tax period after the birth or adoption. For these purposes, contributions and fees will be computed for their full amounts, without taking into consideration any bonuses that may apply.

- The total amount of the actual non-subsidized expense paid in each tax period to the daycare or educational center in relation to this child.

This increase is recorded in the personal income tax return for each year and there is no possibility of its advance payment.

Completion: You must enter the total amount satisfied with the established limits, in the box enabled for this purpose.