Last July of 2018 the Law of General State Budgets amended the Personal Income Tax Law foreseeing a new deduction in the IRPF for maternity up to 1.000 additional euros when the taxpayer had paid expenses for the custody of a child under three years of age in authorized nurseries or kindergartens.

For practical purposes, new deduction in the IRPF, is that women with children under three years, with the right to the application of the minimum by descendants who carry out an activity on their own or by others and for which they are registered in the corresponding Social Security scheme.

That is, they can reduce the amount to be paid on their income tax return up to 1.000 per year for each child under three years of age when they pay custody expenses in the centers mentioned above.

In the year in which the youngest child reaches the age of three, the deduction may be applied with respect to the expenses that have been incurred subsequent to the fulfillment of said age, until the month prior to that in which the second cycle of education may begin. childish.

For the application of this increase in the maternity deduction, those obliged to provide the information, related to the minors and the expenses that give right to the application of the increase, will be the centers in which the minors have been cared for. That is, day care centers.

The past 21 of December approved the informative declaration (model 233) by which authorized nursery schools and kindergartens must communicate to the Tax Administration the expenses incurred by mothers entitled to the deduction.

The deadline for submission of the 233 model will be the month of January of each year, although, exceptionally, for the 2019, the deadline for submission will be between the 1 in January and the 15 in February.


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Francisco Soto

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