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V2429-19 13 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity deduction increase for childcare costs in early childhood education centres may be applied

A self-employed worker has enquired whether she can apply the increased maternity deduction for payments made to an early childhood education centre with reduced hours. The Directorate General of Taxes (DGT) clarifies that the increase is applicable provided the requirements of the Personal Income Tax (IRPF) Law are met, and it is calculated proportionally to the months in which the requirements are simultaneously satisfied.

The question raised

Whether there is a right to the increase in the maternity deduction for the amounts paid to the aforementioned center.

The DGT's ruling

The increase in the maternity deduction is applied proportionally to the number of months in which the requirements of self-employment or employment and childcare expenses are simultaneously met. For calculation purposes, the months of childcare expenses must be full months. The amount of the increase is limited to the lesser of the Social Security contributions accrued after the birth and the total amount of the actual non-subsidized expense paid to the center, whether by the taxpayer or by the other parent.

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