Doctrine by topic · DGT Observatory

First Cycle of Early Childhood Education: 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 9 rulings · 2017–2020

Current position

The increase in the maternity deduction applies exclusively to expenses in authorized early childhood education centers that provide the first cycle (0 to 3 years). The deduction does not apply to services in play centers, camps, or private care in homes. Custody expenses paid by the company as an exempt benefit-in-kind do not count toward the increase in the deduction, which only allows for expenses paid directly by the taxpayer.

The DGT's position remains constant in defining the authorized centers for the maternity deduction. The distinction has been consolidated between the exemption of the benefit-in-kind for the worker and the exclusion of such expenses for the calculation of the increase in the maternity deduction. The doctrine confirms that the exemption under article 42.3.b) does not allow access to the benefit of the deduction.

Turning points

  1. V0640-20

    Establishes that custody expenses paid by the company as an exempt benefit-in-kind do not entitle the taxpayer to the increase in the maternity deduction.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V2301-19 5 Sept 2019

Company-paid nursery expenses may be exempt if agreed as benefits in kind

SG de Impuestos sobre la Renta de las Personas Físicas
rentas en especiemediación de pagoretribución dinerariaexenciónprimer ciclo de educación infantil LIRPF — Ley 35/2006 del IRPF art. 42.1LIRPF — Ley 35/2006 del IRPF art. 42.3 b)
Affects CompanyExpat · Non-residentIndividual

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