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V3385-20 19 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction may increase by up to €1,000 for childcare expenses

The taxpayer inquired about the requirements to qualify for an increase in the maternity tax deduction. The Directorate General for Taxes (DGT) clarified that this increase applies when childcare expenses are incurred at authorised nurseries or early childhood education centres.

The question raised

Requirements to be met to be entitled to the increase in the maternity deduction provided for in Article 81.2 of the LIRPF.

The DGT's ruling

The maternity deduction may be increased by up to an additional 1,000 euros per child when the taxpayer incurs childcare expenses in authorized nurseries or early childhood education centers. This increase is calculated proportionally to the months in which the requirements for both the base deduction and the childcare expense are simultaneously met. The limit of the increase shall be the lesser between the Social Security contributions and the total amount of the actual non-subsidized expense paid.

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