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The owner of a Montessori training centre has enquired whether expenses incurred by her students allow mothers to apply the maternity tax deduction increase. The Directorate General for Taxes (DGT) has ruled that if the centre holds the necessary authorisation to provide childcare services, such expenses may be included for this purpose.
Question posed: Whether mothers with children under 3 years of age who meet the requirements to apply the maternity deduction, as established in Article 81 of the LIRPF, may apply the increase provided for in paragraph 2 of said provision, for the expenses paid for their children at said Training Center.
To apply the increase in the maternity deduction, childcare expenses must be incurred in nurseries authorized for the opening and operation of childcare activities, or in early childhood education centers authorized by the Educational Administration. If the center holds such authorization, expenses for children under three years of age (or until the month preceding the start of the second cycle of early childhood education) may be counted for the deduction. The center shall be obliged to submit Form 233.
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