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V0969-19 ·7 May 2019 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction increase may apply to childcare costs at authorised centres

A worker inquired whether she is entitled to the increased maternity tax deduction when paying for nursery care for her child under three years old. The Directorate General for Taxes (DGT) confirmed that she is entitled to the increase, provided that the requirements of the Personal Income Tax Law (LIRPF) are met and payments are made for full months.

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2019-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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