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V2655-19 30 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction increase not applicable if childcare centre is not an authorised early years education centre

A query was raised regarding whether the increase in the maternity tax deduction for childcare expenses can be applied if the facility lacks authorisation from the educational administration. The Directorate-General for Taxes (DGT) ruled that the deduction is not applicable if the establishment does not qualify as an early years education centre.

The question raised

Whether the increase in the deduction provided for in Article 81.2 of Law 35/2006 is applicable to expenses paid to a childcare establishment that does not have authorization from the competent educational administration, as it is not an authorized early childhood education center.

The DGT's ruling

The increase in the maternity deduction applies exclusively to expenses in authorized nurseries or early childhood education centers that provide the first cycle of early childhood education (from 0 to 3 years). The deduction is not applicable to expenses in establishments with purposes other than educational, such as play centers, camps, or celebration venues, nor to care provided by private individuals in the family home.

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