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V2660-19 30 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction increase denied if childcare centre lacks official authorisation

A query was raised regarding whether the increase in the maternity tax deduction for childcare expenses can be applied if the facility is not authorised by the educational administration. The Directorate-General for Taxes (DGT) ruled that the deduction is not applicable if the establishment does not qualify as an official early childhood 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 hold authorization from the competent educational administration, as it does not constitute an authorized early childhood education center.

The DGT's ruling

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

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