The additional 1,000 euros of the maternity deduction for childcare expenses are driving thousands of taxpayers who have seen how they cannot benefit from the aid despite the fact that in principle they are entitled to it. In many cases they have discovered that the nursery or nursery school is not authorized by the town hall or community or, simply, the center has not carried out the process with the Treasury so that mothers can take advantage of the deduction. Tax experts recommend not giving it up if it does not come in the draft. The ideal would be to request a rectification of the self-assessment so that the Tax Agency can carry out the corresponding verifications. he .
One of this year is the increase in the deduction for maternity up to an additional 1,000 euros, on the deduction of 1,200 euros for children under three years of childcare expenses. What was going to be a simple procedure for the taxpayer is becoming a real headache. In principle, the new aid is reflected in the Income draft, but this will only be possible if the educational center previously informed the Tax Agency of the taxpayer’s data.
Something that has not happened in some cases, points out Luis del Amo, a prosecutor from the Registry of Fiscal Advisory Economists (REAF). The to present model 233 in which the Treasury is informed of the parents who are entitled to this deduction.
In other cases, parents have encountered the problem that the only centers that could comply with this procedure were those that had both a municipal and regional license. Now in the middle of the campaign is when mothers know if they are entitled to the increase in the deduction when checking the draft.
“If the taxpayer does not find the deduction in the declaration, there are two possibilities. The first is that the nursery has not completed the 233 model or that it is not authorized,” explains Del Amo.
At this point, the expert recommends not forgetting about the deduction. “If you think you have the right and the center meets the requirements, you can find ways to claim it,” he says. The most “prudent” option is to ask for one, once the self-assessment has been submitted. It can be done in person or through the Agency’s website. “It involves an effort for the taxpayer, but it leaves the responsibility and the work to the Tax Agency to verify if the deduction meets the required criteria,” she points out.
Experts recall that this deduction is incompatible with the nursery check offered by some companies to their workers
Nor does it rule out that the taxpayer directly enters the aid in the declaration, although he acknowledges that there is “more risk of negative consequences.” The taxpayer risks that the Treasury opens an inspection and concludes that the maternity deduction does not correspond to him. In this case, the deduction will have to be returned with late-payment interest. Del Amo believes that it would not entail a penalty or surcharge, but he does not completely rule it out either.
The expert recalls that this deduction is incompatible with the nursery check offered by some companies to their workers. This type of remuneration in kind is not taxed in personal income tax and normally replaces part of the total remuneration, with which the company aid is exempt from personal income tax. It will be the mother’s decision to calculate which help is best for her.
It also emphasizes that only mothers who carry out an activity on their own or someone else’s account and who are registered in the corresponding Social Security or mutual society are entitled to it. It will also be unfeasible to collect it if the unemployment benefit or subsidy is collected or in situations of voluntary leave of absence.
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