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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether she could apply for an increase in the maternity tax deduction for childcare expenses in the year her adopted daughter turns four. The Directorate General for Taxes (DGT) ruled that she is not entitled to the increase because the child has already exceeded the established age limit.
This ruling clarifies the strict age limit for maternity tax deductions related to childcare expenses, confirming that the benefit ceases once the child surpasses the age of three.
The tax team reviews your specific situation.
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