Post by account_disabled on Mar 7, 2024 4:08:45 GMT
Article 81 of Personal Income Tax Law 35/2006 regulates the maternity deduction , which can be applied by women with children under three years of age , for whom they are entitled to the minimum for descendants and in which certain circumstances apply. The maximum amount of this deduction is 1,200 euros per year per child, applied directly to the differential tax rate. This article is dedicated to the increase in the deduction provided for daycare or early childhood education center expenses, which can amount to a maximum of 1,000 euros per year.
kindergarten Index What are custody Asia Mobile Number List expenses? Increase amount New criteria from the Supreme Court for daycare centers What are custody expenses? Within this concept, the amounts paid for pre-registration , registration , attendance (in general and extended hours) and food are included, provided that: The credit corresponds to expenses that have occurred for full months. They do not have the consideration for the taxpayer as exempt income from work in kind.
Increase amount The increase in the deduction cannot exceed either of the following two limits: €1,000 annually. The total annual amount of the non-subsidized effective expenditure paid in the period (whether or not for full months) to the daycare or educational center. To determine this amount, both the amount paid by the mother and the amount paid by the other parent, adopter, guardian or foster child will be considered. Unlike what happens with the maternity deduction itself, it is not possible to request advance payment of this increase for custody expenses, so it will be made effective by submitting the personal income tax return.
New criteria from the Supreme Court for daycare centers Until now, the Tax Administration has been denying this increase in the case of daycare centers without authorization as a children's educational center . However, the Supreme Court, in its ruling No. 8/2024 (cassation appeal 4995/2022) , has rejected this administrative criterion. In this way, the additional deduction may be applied for custody expenses in daycare centers , provided that they are authorized for the custody of minors, without it being necessary for them to have an authorization as a children's educational center .
kindergarten Index What are custody Asia Mobile Number List expenses? Increase amount New criteria from the Supreme Court for daycare centers What are custody expenses? Within this concept, the amounts paid for pre-registration , registration , attendance (in general and extended hours) and food are included, provided that: The credit corresponds to expenses that have occurred for full months. They do not have the consideration for the taxpayer as exempt income from work in kind.
Increase amount The increase in the deduction cannot exceed either of the following two limits: €1,000 annually. The total annual amount of the non-subsidized effective expenditure paid in the period (whether or not for full months) to the daycare or educational center. To determine this amount, both the amount paid by the mother and the amount paid by the other parent, adopter, guardian or foster child will be considered. Unlike what happens with the maternity deduction itself, it is not possible to request advance payment of this increase for custody expenses, so it will be made effective by submitting the personal income tax return.
New criteria from the Supreme Court for daycare centers Until now, the Tax Administration has been denying this increase in the case of daycare centers without authorization as a children's educational center . However, the Supreme Court, in its ruling No. 8/2024 (cassation appeal 4995/2022) , has rejected this administrative criterion. In this way, the additional deduction may be applied for custody expenses in daycare centers , provided that they are authorized for the custody of minors, without it being necessary for them to have an authorization as a children's educational center .