Non-working fathers cannot apply the maternity deduction

The application of maternity deductions and the associated increases for childcare expenses frequently causes doubts in Personal Income Tax (IRPF) returns, especially when both parents live together but have different employment situations. A recent binding ruling from the Dirección General de Tributos (DGT) has delimited the scope of this right.

What the DGT has resolved

The tax authority has determined that the father is not entitled to the maternity deduction or its corresponding advance payment if he does not meet the requirements established in Article 81.1 of the LIRPF Law. In this sense, the deduction is strictly linked to the status of the person holding the right according to current regulations.

Nevertheless, the resolution allows the mother to apply the increase of up to 1,000 euros for childcare expenses in nurseries or authorized early childhood education centers. For this increase to be effective, the requirements must be met simultaneously and computed by full months. Regarding the maximum limit of said increase, the DGT points out that the expenses paid by both parents must be summed.

What it means for you

If you are a father and do not meet the requirements of the LIRPF Law, you will not be able to benefit from the maternity deduction or its advance payment, regardless of the mother's situation. However, if you are a mother and incur expenses in authorized early childhood education centers, you can apply the increase provided for in the regulation.

It is important to take into account that, for the calculation of the increase limit, the expenses incurred by both parents will be computed, which requires coordinated management of payment receipts.

What you should do

Taxpayers should verify that the early childhood education centers where their children are located are duly authorized in order to apply the increase for childcare expenses. Likewise, it is necessary to check that the requirements for the deduction are met simultaneously during the months in which the benefit is intended to be applied. In the case of regional deductions, such as those of the Autonomous Community of the Canary Islands, the specific regulations of said region must be consulted, as the competence to resolve these matters lies with the Autonomous Community itself.