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V3197-19 ·18 November 2019 ·consulta-vinculante Medium impact
Tax

The increase for childcare expenses is not applicable in the tax period following the year in which the minor turns three years of age

A query is made as to whether the increase in the maternity deduction for childcare expenses applies during the three years following adoption even if the minor exceeds three years of age. The DGT responds that this increase is only applicable in the tax period in which the child turns three years of age, up to the month preceding the start of the second cycle of early childhood education.

In 6 key points

Lifecycle

2019-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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