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No entitlement to family size deduction increase without children exceeding minimum threshold
V1209-26
Cannot claim maternity deduction increase if receiving child care allowance
V1181-26
Centres of child custody with opening authorisation must submit form 233
V0134-26
Requisitos para el incremento de la deducción por maternidad por gastos de custodia
V2546-25
Maternity deduction increase requires full-month childcare payments
V1869-25
Custody costs paid by both parents count towards the maternity deduction increase limit
V2349-24
Maternity tax deduction increase cannot be applied once the child is eligible for the second cycle of early childhood education
V0705-24
Nursery expenses paid by the other parent may be included to increase the maternity tax deduction
V0684-24
Maternity tax deduction increase cannot be applied if nursery costs are exempt benefits in kind
V0174-23
Increased maternity tax deduction applicable for childcare costs in authorised centres
V1612-22
No increase in large family tax deduction if number of children does not exceed category minimum
V0184-22
Increase in maternity tax deduction applies only to childcare costs paid directly by the mother
V0020-21
Maternity tax deduction may increase by up to €1,000 for childcare expenses
V3385-20
Nursery expenses exempt as benefits in kind do not count towards the maternity tax deduction increase
V3005-20
Maternity deduction increase for childcare costs in early childhood education centres may be applied
V2623-20
V2096-20
Maternity tax deduction and its increase are applied proportionally to months of activity and Social Security registration
V1488-20
Tax-exempt nursery expenses as benefits in kind do not qualify for increased maternity tax relief
V0640-20
Expenses paid by third parties must not be included in Form 233
V0610-20
Maternity tax deduction increase is not apportioned; mothers may apply it by considering expenses of both parents
V0070-20
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
V3334-19
The increase for childcare expenses is not applicable in the tax period following the year in which the minor turns three years of age
V3197-19
Maternity tax deduction increase inapplicable if childcare centre does not provide early years education
V2926-19
Maternity tax deduction increase not applicable if childcare centre is not an authorised early years education centre
V2655-19
Maternity tax deduction increase denied if childcare centre lacks official authorisation
V2660-19
Increase in maternity tax deduction excludes nursery costs paid by employer as benefits in kind
V2430-19
V2429-19
Exempt nursery childcare benefits in kind do not count towards maternity tax deduction increases
V2328-19
Nursery costs paid via vouchers may qualify for maternity tax relief if not exempt benefits in kind
V2209-19
Childcare expenses paid by employees may qualify for increased maternity tax deductions
V1949-19
Maternity tax deduction increase cannot be applied without active employment
V1966-19
Large family tax deduction increase cannot be applied if the number of children exceeding the minimum is zero
V1607-19
No increase in large family tax deduction if no children exceed the minimum required number
V1437-19
Exempt nursery expenses paid as benefits in kind do not qualify for increased maternity tax relief
V1313-19
Exempt nursery expenses paid as benefits in kind do not qualify for the maternity tax deduction increase
V1102-19
Maternity tax deduction cannot be applied to nursery expenses already exempt as benefits in kind
V1100-19
Maternity tax deduction increase may apply to childcare costs at authorised centres
V0969-19
Increase in maternity tax deduction only applies to months where childcare costs are paid directly
V0966-19
Exempt nursery expenses paid as benefits in kind do not qualify for the maternity deduction increase
V0909-19
Large family tax deduction increase cannot be applied if the minimum number of children is not exceeded
V0878-19
Exempt nursery expenses as benefits in kind do not allow for the maternity deduction increase
V0732-19
Nursery expenses paid via exempt benefits in kind do not qualify for increased maternity tax relief
V0642-19
Exempt nursery expenses as benefits in kind do not qualify for the maternity tax deduction increase
V0652-19
No increase to maternity tax deduction applicable in the tax period after the child reaches three years of age
V0593-19
Nursery payments via vouchers may qualify for increased maternity tax relief if not exempt benefits in kind
V0445-19
The large family tax deduction may be increased by up to 600 euros annually for each child exceeding the minimum requirement
V3005-18
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
Increased tax deduction for large families may apply for each child exceeding the minimum requirement
V2790-18
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