Skip to content
V1612-22 ·4 July 2022 ·consulta-vinculante Medium impact
Tax

Increased maternity tax deduction applicable for childcare costs in authorised centres

A taxpayer queried whether the maternity tax deduction increase could be applied for childcare expenses incurred at an early childhood education centre. The Directorate-General for Taxes (DGT) ruled that this is possible, provided legal requirements are met and the months are calculated based on full monthly payments.

In 6 key points

Lifecycle

2022-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact