The objective of this note is to inform and allow the presentation of the informative declaration of expenses in daycare centers to those "that do not have the authorization of the educational authority but that do have authorization for the opening and operation of the child custody activity in daycare centers, according to the regulatory provisions applicable to this type of centers".

To this end, it is reported that they "can present" the information return in the 2023 financial year and that the authorization data will be optional fields.

In this way, as long as article 69.9 of the Personal Income Tax Regulation or the ministerial order approving the model is not modified, standardized information would be obtained on the potential beneficiaries of the increased maternity deduction.