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A query was raised regarding whether the increase in the maternity tax deduction for childcare expenses can be applied if the facility is not authorised by the educational administration. The Directorate-General for Taxes (DGT) ruled that the deduction is not applicable if the establishment does not qualify as an official early childhood education centre.
This ruling limits the scope of the maternity tax deduction increase, ensuring it is strictly reserved for expenses incurred at officially recognised early childhood education centres.
The tax team reviews your specific situation.
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