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V2926-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction increase inapplicable if childcare centre does not provide early years education

A query was raised regarding whether the increase in the maternity tax deduction can be applied to expenses incurred at a childcare facility that lacks authorisation from the educational administration. The Directorate-General for Taxes (DGT) ruled that the deduction is not applicable if the centre does not provide the first cycle of early years education.

In 5 key points

How it affects those involved

Taxpayers cannot claim the enhanced maternity deduction for childcare expenses if the facility is not officially recognised as an early years education provider.

Lifecycle

2019-10-23PublishedPublished 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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