Doctrine by topic · DGT Observatory

Maternity Deduction: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 83 rulings · 2017–2026

Current position

The maternity deduction requires the beneficiary to carry out self-employed or employed activity with registration in the Social Security or a mutual fund. The increase for childcare expenses applies only to authorized early childhood education centers (0 to 3 years) and excludes exempt benefits in kind. For the calculation of the increase, the expenses paid by both parents are computed, but the mother may only deduct the expenses she has paid directly.

The DGT's position remains constant regarding the requirements for professional activity and the educational nature of childcare centers. Aspects have been specified concerning the exclusion of benefits in kind and the method of computing expenses when there is a split in payments or the participation of both parents.

Turning points

  1. V0909-19

    Establishes that childcare expenses considered exempt benefits in kind do not allow for the application of the deduction increase.

  2. V2916-19

    Clarifies that the increase only applies to early childhood education centers authorized for the first cycle (0 to 3 years), excluding private care.

  3. V0174-23

    Specifies that, in the event of a split payment, only the expenses paid directly by the mother count toward the deduction.

Analysis based on 71 of 83 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V1181-26 20 May 2026

Cannot claim maternity deduction increase if receiving child care allowance

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadcomplemento de ayuda para la infanciagastos de custodiamínimo por descendientescuota diferencial LIRPF — Ley 35/2006 del IRPF art. 81.1LIRPF — Ley 35/2006 del IRPF art. 81.2
Affects CompanyExpat · Non-residentIndividual
V1869-25 14 Oct 2025

Maternity deduction increase requires full-month childcare payments

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadgastos de custodiames completogasto efectivoincremento de deducción LIRPF — Ley 35/2006 del IRPF art. 81.2LIRPF — Ley 35/2006 del IRPF art. 81.3
Affects CompanyExpat · Non-residentIndividual
V0691-24 15 Apr 2024

Maternity tax deduction is lost if child assistance supplement is received

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadcomplemento de ayuda para la infanciamínimo por descendientesperiodo impositivogastos de custodia LIRPF — Ley 35/2006 del IRPF art. 81LIRPF — Ley 35/2006 del IRPF art. 58
Affects CompanyExpat · Non-residentIndividual
V2800-21 15 Nov 2021

Maternity tax deduction not applicable during childcare leave periods

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadexcedencia por cuidado de hijosactividad por cuenta ajenaseguridad socialabono anticipado LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81
Affects CompanyExpat · Non-residentIndividual
V2276-21 12 Aug 2021

Maternity tax deduction cannot be applied during childcare leave

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadexcedencia por cuidado de hijosactividad por cuenta ajenaseguridad socialabono anticipado LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact