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V3334-19 4 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

The increase in the maternity deduction for childcare expenses may be applied until the month preceding the start of the second cycle of early childhood education

A mother inquires whether she is entitled to the increase in the maternity deduction for the childcare expenses of her child, who turns three years old in January 2018. The DGT responds that it is possible to apply said increase during the months in which the requirements are met and until the month prior to the start of the second cycle of early childhood education.

The question raised

Question posed: Whether she is entitled to the increase in the maternity deduction provided for in Article 81.2 of the LIRPF.

The DGT's ruling

The increase in the maternity deduction applies when childcare expenses are incurred in authorized centers, including expenses incurred after turning three years of age until the month preceding the start of the second cycle of early childhood education. This increase is calculated proportionally to the months in which the requirements of professional activity and childcare expenses are simultaneously met. The months considered must be full months and the amount shall be limited to the Social Security contributions and the actual non-subsidized expense.

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