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V2623-20 ·4 August 2020 ·consulta-vinculante Medium impact
Tax

Maternity deduction increase for childcare costs in early childhood education centres may be applied

The applicant inquired whether the increase in the maternity deduction for childcare expenses could be applied. The Directorate General of Taxes (DGT) confirmed this is possible, provided the requirements of the Personal Income Tax Law (LIRPF) are met and payments are made for full months.

In 6 key points

Lifecycle

2020-08-04PublishedPublished 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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