Maternity deductions: daycare check

The so-called childcare check is an additional benefit to the already existing maternity deductions. With effect from January 1, 2018, it consists of the deduction for daycare expenses.

Who can benefit from the childcare voucher?

The requirements to enjoy this benefit are:

• Be a working mother (self-employed or employed) and be registered in the Social Security regime or an alternative mutual insurance company.
• Have children under 3 years of age with the right to the family minimum per descendant determined by the Article 58 of Law 35/2006.
• Pay, during the tax period, expenses for the custody of a child under three years of age in daycare centres or authorized early childhood education centres.

In the event of the death of the mother, or when custody is attributed exclusively to the father and he meets the previously mentioned requirements, the father may receive the childcare check.

What is considered custody expense?

Custody expenses are understood to be those amounts paid to daycare centres and early childhood education centres for:

• Pre-registration and enrollment of minors
• Attendance during general and extended hours
• Food

This is applicable as long as they have occurred for whole months and were not considered income from work in kind specified in Article 42 of Law 35/2006.

What matter are we talking about, and how is it requested?

The amount to receive in the nursery check is a maximum of 1,000 euros per year if the requirements are met in all months of the year. If not, the proportional part will be received.

In this aid for daycare expenses, the following is taken as a limit for each child:

• the total contributions and fees to Social Security and Mutual Insurance accrued in each tax period after the birth or adoption,
• as the total amount of the unsubsidized actual expenditure paid in the said period to the daycare or educational centre in relation to that child.

This deduction will be requested by working mothers through the income declaration, fulfilling the box that corresponds to the new deduction.

What happens when the child turns 3?

Mothers may apply the deduction until the month before the minor begins the second cycle of early childhood education, regardless of whether the minor has turned three years old before this happens.

That is, if, for example, your child turns three years old in February 2019, you can receive the deduction until August 2019.