On November 2020, the Law No. 239/2020 for amending and supplementing 227/2015 on Fiscal Code introduced an incentive regarding early education. Thus, according to law mentioned, expenses with education are not deductible when income tax is calculated, but taxpayers that incur this type of subside them from owned, exceeding 1,500 RON/month each child. If amount exceeded owed, amendment Code, di...