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A query was raised regarding whether the increase in the maternity tax deduction can be applied to expenses incurred at a childcare facility that lacks authorisation from the educational administration. The Directorate-General for Taxes (DGT) ruled that the deduction is not applicable if the centre does not provide the first cycle of early years education.
Cuestión planteada Si resulta de aplicación el incremento de la deducción del artículo 81.2 de la Ley 35/2006 por los gastos satisfechos a un establecimiento de cuidado de menores que no tiene la autorización de la administración educativa competente, al no tratarse de un centro de educación infantil autorizado.
El incremento de la deducción por maternidad se aplica exclusivamente a gastos en guarderías o centros de educación infantil, públicos o privados, que desarrollen el primer ciclo de educación infantil (de 0 a 3 años). No procede la deducción por gastos en establecimientos con finalidades ajenas a las educativas, como ludotecas, campamentos o locales de celebraciones, ni por cuidados realizados por particulares en el domicilio familiar.
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