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V3197-19 18 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

The increase for childcare expenses is not applicable in the tax period following the year in which the minor turns three years of age

A query is made as to whether the increase in the maternity deduction for childcare expenses applies during the three years following adoption even if the minor exceeds three years of age. The DGT responds that this increase is only applicable in the tax period in which the child turns three years of age, up to the month preceding the start of the second cycle of early childhood education.

The question raised

Question posed: Whether, in cases of adoption, the increase in the maternity deduction provided for in Article 81.2 of the LIRPF is applicable during the 3 years following adoption, even if the minor has reached 3 years of age.

The DGT's ruling

The increase in the deduction for childcare expenses (Art. 81.2 LIRPF) only applies when expenses are incurred for a child under three years of age. In the tax period in which the child turns three years of age, the increase may be applied to expenses incurred up to the month preceding the start of the second cycle of early childhood education. Therefore, the increase is not applicable in the tax period following that in which the minor turned three years of age.

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