Maternity deduction: the full month requirement for childcare expenses

The application of the maternity deduction increase in Personal Income Tax (IRPF) has raised doubts regarding the interpretation of childcare and dining expenses. Recently, the Dirección General de Tributos (DGT) issued a binding ruling that delimits the necessary conditions to access this tax benefit.

What the DGT has ruled

The inquiry focused on the interpretation of the expression "full month," as set out in Article 81 of the IRPF Law and in Rule 3 of Article 60.2 of the IRPF Regulations. The advisory body has determined that, for expenses derived from childcare or dining services to count toward the maternity deduction increase, they must be paid for full monthly periods.

This implies that partial payments, or those that do not cover the entirety of a calendar month, do not meet the regulatory requirement to be included in the calculation base for this specific increase.

What this means for you

If you are a parent requesting the maternity deduction increase based on childcare or dining expenses, you must take into account that the tax administration requires a closed monthly periodicity. Compliance with this requirement is decisive for the validity of the applied deduction.

This criterion directly affects individuals managing their own deductions, as the nature of the expense must strictly adhere to current regulations. A payment that does not cover a full month could be subject to rectification by the Administration.

What you should do

It is necessary to verify that the invoices and proof of payment for childcare or dining services coincide with the full-month structure required by the regulations. It is recommended to:

• Check that receipts or invoices reflect full monthly periods.
• Ensure that the payment for services is made in a way that covers the full month.
• Evaluate each particular situation with a professional to ensure that compliance with the requirements of the LIRPF and the RIRPF is correct.