You can click on this box if you are the mother, father or representative of the child. We explain why!
It is important for you to know that it is not necessary for the mother to pay for the childcare. The amount can be paid by the father, the mother or the legal representative of the child and, even so, the mother can apply the deduction of one thousand euros.
The Treasury establishes that it does not matter who makes the monthly payments to the nursery school. What matters is that the payments are made correctly.
What conditions must be fulfilled?
In order to be able to apply the deduction of one thousand euros, the monthly proportional part cannot be exempt of IRPF. It is not possible for the same amount to have two tax allowances.
This means that when requesting to apply the deduction, the payment will be reported in payroll with two different concepts: one part will be imputed as an exempt expense (not taxed IRPF) and the other will be reported as non-exempt. This will allow the mother to apply the deduction of 1,000 euros for day care centers for working mothers in her tax return.
This calculation is made automatically by selecting the box "Next year, in the tax return, I will apply the deduction of one thousand euros for daycare centers for working mothers. Only applicable to full months of childcare payments". When you receive your paycheck, you will see this type of payment.
You will need the daycare center to provide you with all the necessary information (certificates) to be able to do this correctly, but from our side, you have nothing to worry about! Everything is automated!
Apply for your daycare as soon as possible!
If you have any doubts, you can find more information here:
- See general information from the Tax Agency
- Read the binding resolution on the compatibility of the flexible childcare payment with the increase of the maternity deduction for childcare expenses.