Extension up to 1,000 euros for maternity deduction
Law 6/2018, of 3 July, on the General State Budget for 2018 modifies the wording of article 81 of Law 35/2006, of 28 November, on Personal Income Tax and partially modifies the Laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax. In accordance with this amendment, section 2 of article 81 provides that the amount of the deduction for maternity may be increased by up to an additional 1,000 euros when the taxpayer who is entitled to it has paid in the tax period expenses for the custody of the child under the age of three in authorised nurseries or nursery schools.
Expenditure on authorised nurseries or centres of nursery education
The amount of the deduction may be increased by up to an additional 1,000 euros when the taxpayer who is entitled to the deduction (the maternity deduction) has paid in the tax period expenses for the custody of the child under three years of age in authorised nurseries or nursery schools.
In the tax period in which the youngest child turns three years old, the increase provided for in this section may be applicable in respect of expenses incurred after that age has been reached until the month prior to that in which the second cycle of nursery education may begin.
For these purposes, custodial expenses are understood to be the amounts paid to nurseries and nursery schools for the pre-registration and enrolment of said minors, attendance, in general and extended hours, and food, provided that they have been produced for full months and were not considered as work in kind income exempted by application of the provisions of Article 42(3)(b) or (d) of the LIRPF.
FORM 233, "INFORMATIVE DECLARATION FOR EXPENSES IN AUTHORISED NURSERIES OR NURSERY SCHOOLS".
Who should present it?
Form 233, "Informative declaration for expenses in authorised nurseries or nursery schools", must be submitted by the authorised nursery schools or nursery schools referred to in article 81.2 of Law 35/2006, of 28 November, on Personal Income Tax and partial modification of the Laws on Company Taxes, on the Income of non-residents and on Patrimony.
Deadline for submission?
The presentation of this informative declaration will take place in the month of January of each year in relation to the information corresponding to the previous year. Exceptionally, for fiscal year 2018, the deadline for submitting the informative declaration for expenses in authorised nurseries or kindergartens will be between 1 January and 15 February 2019.