You can check this box if you are the mother, father or legal representative of the child. We explain why!
First of all, you need to keep in mind that the law doesn’t state that the mother has to pay for the childcare to benefit from the deduction. The only requirement is that it has to be paid either by the parents (mom or dad) or the child’s legal representative.
Why?
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 for the deduction, the thousand euros cannot be exempt of IRPF, since 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 "In my 2023 tax declaration, as a working mother, I will apply the deduction of one thousand euros for childcare centers once verified that the legal requirements met my personal circumstances. It is only applicable for a full month’s payment. Please note that this deduction is not applicable for tax residents of the Basque Country”. 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!
Please also note that this deduction is not applicable to tax residents of Basque Country.
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.