Currently, the deduction for maternity for working mothers with children between zero and three years is set at 1,200 euros. But as part of the General State Budget for 2018, an extension of the deduction for childcare expenses was approved, thanks to which working mothers can also benefit from a deduction of up to 1,000 euros for school fees for children up to 3 years old.
Requirements to request help
Women with children from 0 to 3 years of age who carry out an activity on their own or another's account for which they are registered in the corresponding Social Security or mutual regime may apply for assistance.
Custody expenses are considered as amounts that meet the following requirements:
Be satisfied to authorized daycare centers and nursery schools.
They are paid for registration and registration, attendance, general and extended hours, and food, provided they have been produced for full months.
Both the amount paid by the mother and the amount paid by the other parent, adopter, guardian or welcoming will be considered.
The amounts paid by the company in which the mother, father, adopter, guardian or guardian of the child or the subsidized amounts paid to the nursery or center of early childhood education will not be taken into account.
What is the deduction amount?
Deduction has a maximum of one thousand euros and will be applicable by registration and registration concepts, general and extended hours assistance, and food, provided it has been produced for full months.
If the child has attended full-time childcare throughout the year, and the mother meets all the necessary requirements to receive the deduction of 1,200 euros, she could also benefit from the deduction of the full 1,000 euros.
That I have to do
Contributing mothers will not have to request any certificate from the Treasury to make the 2018 Income statement, they simply must fill in the corresponding boxes in their declaration.
The Tax Agency will be in charge of crossing these data with those of model 233 presented by the children's centers.
What does the center have to do
It is the children's centers themselves that must submit the 233 model to the Tax Agency to inform children and the expenses that entitle that new deduction for maternity.
Nursery schools or early childhood education centers should inform parents about this new deduction and have until February 15, 2019 (for being the first year, they have 15 more days) to inform the Treasury of the children enrolled in their centers in 2018. The next few years should do so during the month of January.
In the form, the center will provide the necessary data such as the NIF of the parents, the data of the children who reach up to three years in said exercise, the complete months that have attended the center, the annual expenses paid and the amount subsidized.
