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V2926-19 23 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction increase inapplicable if childcare centre does not provide early years education

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.

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 nurseries or early childhood education centers, whether public or private, 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 individuals in the family home.

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