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V0705-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction increase cannot be applied once the child is eligible for the second cycle of early childhood education

A taxpayer inquired whether they could continue applying the maternity tax deduction increase for nursery expenses for their daughter, who, after turning three, repeated the first cycle of early childhood education. The Directorate General of Taxes (DGT) ruled that this increase is no longer applicable once the child reaches the age of three and is eligible to begin the second cycle of early childhood education.

In 5 key points

How it affects those involved

This ruling clarifies the eligibility criteria for the maternity tax deduction increase, confirming that the right to this specific benefit ceases once the child reaches the age required to enter the second stage of early childhood education, regardless of whether they repeat the first stage.

Lifecycle

2024-04-16PublishedPublished 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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