V0610-20 ·30 March 2020 ·consulta-vinculante Medium impact
Tax

Expenses paid by third parties must not be included in Form 233

An association of early childhood education centres has enquired whether they must report expenses paid by persons other than the mother or the taxpayer entitled to the tax credit in Form 233. The Directorate General for Taxes (DGT) has ruled that only expenses paid by the mother or the taxpayer entitled to the maternity deduction should be included.

In 6 key points

How it affects those involved

This ruling clarifies the reporting requirements for Form 233, ensuring that only relevant expenses paid by the eligible taxpayer are declared, thereby preventing inaccuracies in maternity deduction claims.

Lifecycle

2020-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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