2024-01-11 11:30:53
Women who are mothers can apply for a variety of benefits that go far beyond maternity leave. One aspect of this assistance is the tax aspect, which can be noted on the tax return.
The Ministry of Finance allows taxpayers who have the right of birth, adoption or custody of a child to deduct a certain amount. It is known as subsidy maternity leave and is available up to a maximum of 1,200 euros per year for women registered in the general system or in the special system for self-employed workers.
But, in parallel, the Treasury offers another deduction to these women. The deduction is cumulative and can be enjoyed at the same time as the maternity benefit: a deduction of 1,000 euros per year for daycare expenses.
This is what is commonly known as a daycare check and is included in the article 81 of the Personal Income Tax Law as follows: “The amount of the deduction (for maternity) may be increased by up to an additional 1,000 euros when the taxpayer who is entitled to it has paid during the tax period custody expenses for a child under three years of age in daycare or Authorized early childhood education centers.
Requirements to enjoy the deduction for daycare expenses
The Tax Agency website includes the requirements to be able to enjoy the deduction:
Meet the requirements for the maternity deduction. That in the tax year, custody expenses have been incurred for children under three years of age: in daycare centers or authorized education centers and in terms of registration, pre-registration, attendance and food. That the expenses are at least for full months. That these expenses are not considered exempt work income in kind.
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