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V1869-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity deduction increase requires full-month childcare payments

The consultant asks whether school meal expenses, billed per actual days used rather than full months, allow claiming the increased maternity deduction. The DGT replies that a month must be considered complete only if the expense is contracted and paid for the entire month, without allowing prorating by actual days used.

The question raised

Interpretation of the expression "full month", as referred to in Article 81 of the LIRPF, and Rule 3 of Article 60.2 of the RIRPF, regarding the possible application of the increase in the maternity deduction in the case presented.

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