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V0969-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction increase may apply to childcare costs at authorised centres

A worker inquired whether she is entitled to the increased maternity tax deduction when paying for nursery care for her child under three years old. The Directorate General for Taxes (DGT) confirmed that she is entitled to the increase, provided that the requirements of the Personal Income Tax Law (LIRPF) are met and payments are made for full months.

The question raised

Whether the taxpayer is entitled to the increase in the maternity deduction provided for in Article 81.2 of the Personal Income Tax Law (LIRPF).

The DGT's ruling

The increase in the maternity deduction applies when childcare expenses are met in authorized nurseries or early childhood education centers. This increase shall be calculated proportionally to the number of months in which the requirements of professional activity and childcare expenses are simultaneously met. The months to be considered are exclusively those in which the paid expenses are made for a full month. The amount shall be limited by both the Social Security contributions and the actual non-subsidized expense paid.

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