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V2977-18 ·19 November 2018 ·consulta-vinculante Medium impact
Tax

The increase in the maternity deduction is not applicable once the minor reaches 3 years of age and is eligible to begin the second cycle of early childhood education

A taxpayer inquired whether she could apply the increase in the maternity deduction for nursery school expenses after her child turned 3 years old, as the child remained in the first cycle of early childhood education due to psycho-pedagogical recommendation. The DGT responded that the increase is not applicable once the minor reaches 3 years of age and has the possibility of beginning the second cycle of early childhood education.

In 5 key points

Lifecycle

2018-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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