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V0684-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Nursery expenses paid by the other parent may be included to increase the maternity tax deduction

A taxpayer inquired whether nursery expenses paid by the other parent can be included to increase the maternity tax deduction. The Directorate General of Taxes (DGT) confirmed that they can, as the calculation of the actual expenditure limit considers both the amounts paid by the mother and those paid by the other parent.

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2024-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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