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V2349-24 ·13 November 2024 ·consulta-vinculante Medium impact
Tax

Custody costs paid by both parents count towards the maternity deduction increase limit

An educational institution enquired whether expenses paid by parents for minors at their centre allow for the application of the maternity deduction increase. The Directorate-General for Taxes (DGT) confirmed that this is possible, provided the centre holds the necessary authorisation for custody activities.

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2024-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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