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

For this purpose, it is reported that they "may submit" the informative declaration in the 2023 fiscal year and that the authorization data will be optional fields.

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