Skip to content
Back to index
V0684-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Nursery expenses paid by the other parent may be included to increase the maternity tax deduction

A taxpayer inquired whether nursery expenses paid by the other parent can be included to increase the maternity tax deduction. The Directorate General of Taxes (DGT) confirmed that they can, as the calculation of the actual expenditure limit considers both the amounts paid by the mother and those paid by the other parent.

The question raised

Regarding box 613 "Increase for expenses in authorized nurseries or early childhood education centers" of your IRPF-2023 tax return, it is questioned whether only the nursery expenses paid by the applicant themselves may be included, or whether nursery expenses paid by the other parent may also be included.

Book your free first meeting