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Practical manual for Income Tax 2021.

Maternity deduction and additional increase for custodial expenses

Regulations: Articles 81 Law IRPF and 60 Regulation

  1. Deduction for maternity
  2. Additional increase for custody expenses in authorized daycare centers or early childhood education centers
  3. Example. Deduction for maternity and increase for custody expenses in daycare centers or authorized early childhood education centers