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An educational institution enquired whether expenses paid by parents for minors at their centre allow for the application of the maternity deduction increase. The Directorate-General for Taxes (DGT) confirmed that this is possible, provided the centre holds the necessary authorisation for custody activities.
Cuestión planteada Si los gastos abonados por los padres de los menores que acuden al centro de la que la consultante es titular dan derecho al incremento de la deducción previsto en el artículo 81.2 de la LIRPF.
Para el incremento de la deducción por maternidad, se consideran los gastos de custodia satisfechos a guarderías con autorización para su apertura y funcionamiento, o a centros de educación infantil autorizados por la Administración Educativa. Para determinar el límite del gasto, se computará tanto el importe pagado por el contribuyente con derecho al incremento como el satisfecho por el otro progenitor. No se tendrán en cuenta los gastos correspondientes al segundo ciclo de educación infantil.
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