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V2349-24 13 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Custody costs paid by both parents count towards the maternity deduction increase limit

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.

The question raised

Whether the expenses paid by the parents of the minors attending the center of which the applicant is the owner entitle them to the increase in the deduction provided for in Article 81.2 of the LIRPF.

The DGT's ruling

For the increase in the maternity deduction, childcare expenses paid to nurseries with authorization for their opening and operation, or to early childhood education centers authorized by the Educational Administration, are considered. To determine the expenditure limit, both the amount paid by the taxpayer entitled to the increase and the amount paid by the other parent shall be computed. Expenses corresponding to the second cycle of early childhood education shall not be taken into account.

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