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 1 January 2018) when the taxpayer who is entitled to the deduction pays childcare expenses in a nursery or authorised early childhood education centre for a child under three years of age.

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

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

1- Be satisfied with authorized nurseries and early childhood education centers.

2- Payments are made for registration or enrollment, attendance, during general or extended hours, and food, provided that they have occurred for full months.

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

- Total contributions and fees to Social Security and Mutual Societies accrued in each tax period after birth or adoption. For these purposes, contributions and fees will be computed in full, without taking into account any bonuses that may apply.

- The total amount of non-subsidized actual expenditure paid in each tax period to the nursery 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 paying it in advance.

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