It is included if the following requirements are met:

(i) Maternity deduction applies, meeting the following requirements:

(A) Applicable by: (a) Women with children under 3 years of age (If both parents are of the same sex (two male adoptive parents, two female adoptive parents, one biological mother and one adoptive mother or two adoptive mothers) both shall be entitled to apply the deduction), (b) Parent or guardian in case of death of mother, (c) Parent or guardian in case of death of mother, (d) Parent or guardian in case of death of mother. (b) Father or guardian in case of death of the mother, (c) Father or guardian when the custody and guardianship is attributed exclusively to him/her.

(B) Child under 3 years of age or in case of adoptions and the minors linked to the contributor by foster care, permanent or pre-adoptive, who have been registered in the Civil Register or the judicial or administrative resolution (in case the registration is not necessary), less than 3 years ago.

(C) The minimum amount per descendant is applicable for the minor.

(D) To be self-employed or employed and registered with the relevant Social Security or Mutual Society.

(ii) Amounts have been paid to nurseries or authorised child education centres (Concept, pre-registration and enrolment, attendance during general and extended hours, food).

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