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V2655-19 ·30 September 2019 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction increase not applicable if childcare centre is not an authorised early years education centre

A query was raised regarding whether the increase in the maternity tax deduction for childcare expenses can be applied if the facility lacks authorisation from the educational administration. The Directorate-General for Taxes (DGT) ruled that the deduction is not applicable if the establishment does not qualify as an early years education centre.

In 5 key points

How it affects those involved

Taxpayers seeking to increase their maternity deduction through childcare expenses must ensure the facility is an officially authorised early years education centre to comply with tax regulations.

Lifecycle

2019-09-30PublishedPublished 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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