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Extension of the Maternity Deduction to Day-care Centres

The Spanish Supreme Court has expanded the deduction for maternity in income tax by accepting daycare expenses for children under three years of age. Previously, the AEAT restricted the deduction exclusively to expenses paid in centers with educational authorisation, excluding many daycare centers.

More information here: STS 41-2024 DEDUCCION MATERNIDAD IRPF AUTORIZACION

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