Doctrine by topic · DGT Observatory

Form 233: 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 8 rulings · 2019–2026

Current position

The increase in the maternity deduction applies to expenses in nurseries or early childhood education centers authorized by the Educational Administration. Expenses in centers that hold the precise authorization for the opening and operation of childcare activities are also admitted. In these cases, childcare expenses for children under three years of age are valid for the deduction, and the center must report via Form 233.

The DGT's position remains constant regarding the requirement of administrative authorizations for the application of the deduction. Ruling V0134-26 specifies that the authorization for the opening and operation of childcare activities is sufficient to validate the expense and the reporting obligation. The rest of the sequence confirms the exclusion of mere childcare services or private care without educational authorization.

Turning points

  1. V0134-26

    Specifies that expenses in centers with the precise authorization for the opening and operation of childcare activities are admitted, in addition to early childhood education centers.

Analysis based on 8 of 8 rulings with a stated position. Updated 12 October 2026.

Rulings on this topic

7
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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