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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.
Cuestión planteada Interpretación de la expresión "mes completo", a que se refiere el artículo 81 de la LIRPF, y la regla 3ª del artículo 60.2 del RIRPF, en cuanto a la posible aplicación del incremento de la deducción por maternidad en el caso planteado.
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