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V2429-19 ·13 September 2019 ·consulta-vinculante Medium impact
Tax

Maternity deduction increase for childcare costs in early childhood education centres may be applied

A self-employed worker has enquired whether she can apply the increased maternity deduction for payments made to an early childhood education centre with reduced hours. The Directorate General of Taxes (DGT) clarifies that the increase is applicable provided the requirements of the Personal Income Tax (IRPF) Law are met, and it is calculated proportionally to the months in which the requirements are simultaneously satisfied.

In 6 key points

Lifecycle

2019-09-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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