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V1869-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Maternity deduction increase requires full-month childcare payments

The consultant asks whether school meal expenses, billed per actual days used rather than full months, allow claiming the increased maternity deduction. The DGT replies that a month must be considered complete only if the expense is contracted and paid for the entire month, without allowing prorating by actual days used.

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2025-10-14PublishedPublished 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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