Doctrine by topic · DGT Observatory

Custody Expenses: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 52 rulings · 2018–2026

Current position

The increase in the maternity deduction applies to expenses in authorized nurseries or early childhood education centers that provide the first cycle of early childhood education. To access this benefit, it is an indispensable requirement to carry out self-employed or employed activity with registration in the Social Security or mutual insurance scheme. The increase is calculated proportionally to the months in which the requirements for both the base deduction and the custody expense are simultaneously met. The deduction does not apply to expenses considered exempt benefits in kind or for centers without educational authorization.

The DGT's position remains constant in the definition of custody expenses, focusing the benefit on authorized early childhood education centers. Throughout the rulings, the exclusions of benefits in kind and the need to simultaneously meet the requirement of labor activity have been specified. No changes in criterion are observed, but rather an accumulation of requirements for the application of the increase.

Turning points

  1. V0909-19

    Establishes that custody expenses considered exempt benefits in kind from employment income do not entitle one to the increase in the deduction.

  2. V2307-19

    Specifies that the deduction is not applicable to centers with purposes other than educational, such as play centers or mere custody premises.

  3. V0639-20

    Determines that it is an indispensable requirement to carry out self-employed or employed activity with registration in the Social Security to access the increase.

Analysis based on 41 of 52 rulings with a stated position. Updated 19 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
V3385-20 19 Nov 2020

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

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadgastos de custodiacentro de educación infantilcuota diferencialmínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 81.1LIRPF — Ley 35/2006 del IRPF art. 81.2
Affects CompanyExpat · Non-residentIndividual
V0610-20 30 Mar 2020

Expenses paid by third parties must not be included in Form 233

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadgasto efectivo no subvencionadomodelo 233centro de educación infantilgastos de custodia LIRPF — Ley 35/2006 del IRPF art. 81LIRPF — Ley 35/2006 del IRPF art. 81.2
Affects CompanyExpat · Non-residentIndividual

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