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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 12 results.
Resolución de 4 de marzo de 2026, de la Secretaría de Estado de Educación, por la que se publica el Acuerdo de la Conferencia Sectorial de Educación de 27 de febrero de 2026, por el que se modifica el Acuerdo de 25 de noviembre de 2021, por el que se aprueba la propuesta de distribución territorial y los criterios de reparto de los créditos gestionados por comunidades autónomas destinados al Programa de impulso de escolarización en el primer ciclo de educación infantil, con nuevas plazas de titu
BOE-A-2026-5296
Maternity tax deduction increase cannot be applied once the child is eligible for the second cycle of early childhood education
V0705-24
Tax-exempt nursery expenses as benefits in kind do not qualify for increased maternity tax relief
V0640-20
Maternity tax deduction increase inapplicable if childcare centre does not provide early years education
V2926-19
No obligation to file Form 233 if childcare activities are not conducted by an authorised early childhood education centre
V2916-19
Maternity tax deduction increase denied if childcare centre lacks official authorisation
V2660-19
Maternity tax deduction increase not applicable if childcare centre is not an authorised early years education centre
V2655-19
Only schooling and dining costs qualify as exempt benefits in kind for early years education
V2558-19
Company-paid nursery expenses may be exempt if agreed as benefits in kind
V2301-19
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
V2977-18
Nursery fee payments are exempt benefits in kind if stipulated in a contract or collective agreement
V0649-17
IBI exemption for properties used for early childhood education via agreements is not applicable
V0638-17
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