Additional deduction for working mothers for childcare expenses

From 1st January 2018 there is an additional deduction for working mothers who incur non-subsidised childcare or education costs for children under three years of age (pre-registration, enrolment, attendance and food). This deduction complements the main deduction for maternity of 100 euros per month (1,200 per year), obtaining a total deduction of up to 2,200 euros.

What does this deduction consist of?

– The amount is up to €83.33 (€1,000 per year) for each full month in which childcare expenses are met and the requirements for the main maternity deduction of €100 are met.
– If the child reaches three years of age before the beginning of the second cycle of infant education, the deduction will be applicable until the month prior to the beginning of the second cycle of infant education. Therefore, if the child turns three in January and the second cycle starts in September, the mother will be entitled to this deduction until August (if she takes the child to the nursery until then).
– It would not be applicable when childcare expenses are considered exempt in-kind remuneration (by the company in which the mother works).

What are the limits of this deduction?

The total deduction during the year has two limits:
– The amount of Social Security contributions for the year (sum of employer and worker contributions).
– The amount of annual childcare expenses satisfied. Thus, if, for example, childcare costs are EUR 500, the additional deduction may not exceed that amount.

When can this deduction be claimed?

Mothers with the right to claim this additional deduction for childcare expenses may not claim it until they present their personal income tax, but they may request the advance payment of 100 euros of the main deduction for maternity.
For more information and resolution of doubts, you can contact our Tax Department (virginia.

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