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MEDIUM
FISCAL

Maternity deduction increase requires full-month childcare payments

V1869-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1869-25
Published
14 Oct 2025

Summary

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.

In 6 key points

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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