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In search of optimizing our family finances, It is essential to know all the fiscal deductions to which we can opt. From the 1 January 2023, An important opportunity for working parents has been opened: The deduction of nursery expenses in the income statement. This measure not only allows reducing tax burden, It also provides additional economic relief to increase maternity deduction to 1.000 euros per year for each youngest child of 3 years.
In this article, We explain in detail what nursery expenses you can deduce, How should they be submitted in your income statement and what is the corresponding box to include them
What are the nursery expenses that I can deduce in the rent?
Since January of 2023, Authorized childhood education expenses or centers can be deduced in the income statement. This allows working mothers to increase their maternity deduction even in 1.000 additional euros per year for each youngest child of 3 years. Some autonomous communities offer an extension of this deduction, So it is advisable to consult the specific conditions according to your place of residence.
It is essential to keep in mind that these tax benefits vary according to the personal situation of each taxpayer, including its income and the autonomous community in which it resides. Besides, It is essential.
Deduction for childcare expenses?
Nursery expenses that can be deduced in the income statement include pre -registration or registration, Expansion of schedule and food services in the center. According to the Tax Agency, These expenses must have been paid for full months and cannot be included in the payroll as social benefits provided by the company.
Unlike maternity deduction, It is not possible to request an advance for these nursery expenses. Therefore, They must be included in the income statement corresponding to the exercises 2023-2024.
What is the box for the expenses of the nursery?
Deduction for nursery expenses should be reflected in the box 612 of the income statement. It is important that childcare centers or centers send the model to the Tax Agency 233, since it is necessary for taxpayers to benefit from the deduction for these custody services for children under 3 years.
Supreme Court Judgment on Nursery Expenses
At the beginning of the year 2024, The Supreme Court annulled a decision of the Tax Agency that denied a working mother the right to increase maternity deduction because custody expenses were paid to a center without the competent educational authorization.
The sentence establishes that custody expenses in nurseries for minors of 3 years are deductible within legal limits, Even if the center does not have specific authorization as an educational center. The important thing is that the nursery is authorized for its custody activity, which includes assistance, care and food of minors.
This failure extends the scope of maternity deduction, allowing more working mothers to benefit from a greater deduction for nursery expenses, up to a maximum of 1.000 euros per year. With this sentence, The criteria of the courts are unified and access to this fiscal benefit is facilitated.
And how does this affect my income statement in Almería?
If you reside in Almería or in any other Andalusian municipality, It is essential to take into account both state regulations and autonomic particularities that can apply. Although the Deduction for nursery expenses It is a state measure, Andalusia does not contemplate an additional autonomic deduction For this concept in IRPF, So the main savings route is the maternity expanded deduction established nationally.
However, Having the advice of a professional can make a difference. In Vázquez and Manchón, as fiscal advisors specialized in the Income statement in Almería, We help you:
- Verify if your nursery expenses meet tax requirements.
- Make sure the center has presented the model correctly 233.
- Correctly include this deduction in your draft or declaration.
- Check if you can benefit from other regional or state deductions according to your family situation.
Conclusion
Deduction for nursery expenses is a very useful tool to reduce the fiscal burden of families with young children. Although it requires meet certain requirements, Its impact can be significant, especially after the recent judgment of the Supreme Court that extends its scope. If you are in Almería, Do not hesitate to consult with our experts to optimize your income statement and make sure that you take full advantage of all the fiscal benefits available.
Do you have doubts about your specific case? In Vázquez and Manchón we advise you in a personalized way.
Ask for your appointment and leave yourIncome statement in Almería in safe hands.
