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V3334-19 ·4 December 2019 ·consulta-vinculante Medium impact
Tax

The increase in the maternity deduction for childcare expenses may be applied until the month preceding the start of the second cycle of early childhood education

A mother inquires whether she is entitled to the increase in the maternity deduction for the childcare expenses of her child, who turns three years old in January 2018. The DGT responds that it is possible to apply said increase during the months in which the requirements are met and until the month prior to the start of the second cycle of early childhood education.

In 6 key points

Lifecycle

2019-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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