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V1612-22 4 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Increased maternity tax deduction applicable for childcare costs in authorised centres

A taxpayer queried whether the maternity tax deduction increase could be applied for childcare expenses incurred at an early childhood education centre. The Directorate-General for Taxes (DGT) ruled that this is possible, provided legal requirements are met and the months are calculated based on full monthly payments.

The question raised

Whether the increase in the maternity deduction provided for in Article 81.2 of the LIRPF may be applied.

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 is calculated proportionally to the number of months in which the requirements are simultaneously met, considering exclusively the months in which the expenses are paid for a full month. The limit of the increase shall be the lesser between the Social Security contributions and the total annual amount of the actual non-subsidized expense.

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