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V2916-19 22 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

No obligation to file Form 233 if childcare activities are not conducted by an authorised early childhood education centre

A natural person providing childcare services without authorisation from the educational administration has enquired whether they must file Form 233. The DGT has ruled that they do not, as this form is intended for authorised early childhood education centres and not for childcare services provided for purposes other than education.

The question raised

Whether there is an obligation to complete Form 233, the informative declaration for expenses in nurseries or authorized early childhood education centers.

The DGT's ruling

The increase in the maternity deduction applies to expenses in nurseries or authorized early childhood education centers that provide the first cycle of early childhood education (0 to 3 years). The deduction is not applicable, nor is the obligation to report via Form 233, for childcare expenses for purposes other than educational ones, such as care provided by private individuals in homes or establishments that do not hold authorization from the educational administration.

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