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V0134-26 27 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por maternidad

Centres of child custody with opening authorisation must submit form 233

A company inquired whether its early childhood education centre was considered 'authorised' following the Supreme Court's January 2024 ruling and whether it was required to submit form 233. The DGT responds that if the centre holds the necessary authorisation for custody activities, the costs are deductible and a declaration must be submitted.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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