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Authorised nurseries or children’s centres must present an information statement on the children and the expenses that give right to the application of the increase in deduction for maternity (women with children under three years of age who are entitled to the application of the minimum for descendants carrying out an activity on their own account or on behalf of others for which they are registered in the corresponding Social Security or mutual fund regime, may reduce the differential contribution of their income tax by up to 1.000 per year for each child under three years of age when they pay custody costs in authorised nurseries or infant education centres). In the year in which the minor child reaches three years of age, they may apply the deduction in respect of costs incurred after reaching that age up to the month prior to that in which the second cycle of infant education can begin.


Therefore, the Information Statement for expenses in authorized day-care centers or pre-schools – model 233 – must be submitted ONLY by the authorized day-care centers or pre-schools, not by the parents.


  • Identification (NIF, name and surname) of the mother or person who has exclusive custody.
  • Identification (NIF, name and surname) of the other parent.
  • Identification (name, surname, date of birth and, if applicable, tax identification number) of the child under 3 years of age.


Also included are children under 3 years of age registered at the centre who will turn 3 years of age in the year: in this case, the information will be extended to the months after the child turns 3 years of age until the month before the child can begin the second cycle of childhood education.


The full months in the nursery/childcare centre shall be indicated.

This includes all the months contracted in full, even if some of them are not taught.


– Annual expenses paid to the nursery/childcare centre.

For the determination of this amount, the amounts paid by the company where the mother, father, adopter, guardian or carer of the child works and the subsidised amounts paid to the crèche/childcare centre will NOT be taken into account (i.e. they will not be subtracted from the total cost).

In other words, the total amount of the day-care centre will be entered in this field, regardless of whether part of this amount is subsidised or paid by the company where either parent or guardian works.


– Subsidised amount: the subsidised amount paid directly to the approved nursery/school.

The deadline for submission of form 233 is January each year in relation to the information for the previous year.


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