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Practical manual for Income Tax 2024. Part 1

Example. Maternity deduction and increase for custody expenses

Mrs. MDO had twins in January 2024. In addition, she has a son born on September 2, 2021, who has been enrolled during the fiscal year, except for the month of August, in a private early childhood education center authorized by the Community of Madrid.

The expenses paid for the services provided by this center are as follows:

  • 300 euros for registration.

  • 500 euros/month (amount corresponding to each of the full months from January to June, both inclusive)

  • 250 euros (amount corresponding to 15 days in July).

In relation to this amount, a scholarship for a childcare voucher of 700 euros was requested and obtained from the Autonomous Community for the 2024 financial year. This amount was paid directly to the early childhood education center by the Ministry of Education.

In addition, the other parent has been paid by the company where he works, in the form of assistance for the early childhood education centre, a total of 80 euros per month for each month in which he has proven his son's attendance at said centre, a remuneration in kind exempt from the worker's allowance.

The remaining expenses were paid 50% by each parent.

In the following cases, determine the amount of the maternity deduction and the additional increase for childcare expenses corresponding to the 2024 tax year and calculate the result of your tax return, knowing that the differential amount amounts to 1,500 euros and that the taxpayer has not requested advance payment of the maternity deduction.

  1. Case a) Registration with Social Security after birth and 30 days of contributions in the month of May
  2. Case b) Collection of unemployment benefit from December 2022 and maternity subsidy from January 21 to February 3
  3. Case c) Female worker registered with Social Security at the time of birth