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A taxpayer inquired whether they could continue applying the maternity tax deduction increase for nursery expenses for their daughter, who, after turning three, repeated the first cycle of early childhood education. The Directorate General of Taxes (DGT) ruled that this increase is no longer applicable once the child reaches the age of three and is eligible to begin the second cycle of early childhood education.
Cuestión planteada Si tiene derecho al incremento de la deducción por maternidad previsto artículo 81.2 de la LIRPF.
El incremento de la deducción por maternidad por gastos de custodia puede aplicarse en el periodo en que el hijo cumpla tres años respecto a los gastos incurridos hasta el mes anterior al que pueda comenzar el segundo ciclo de educación infantil. Por tanto, no resulta aplicable el incremento previsto en el artículo 81.2 de la LIRPF una vez que el menor alcance los 3 años de edad y pueda iniciar el segundo ciclo de educación infantil.
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