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Practical Income Manual 2021.

Requirements and conditions to apply the additional increase

For the maternity deduction to be increased by up to an additional 1,000 euros, the following requirements must be met:

1. The requirements mentioned above must be met regarding beneficiaries and children who qualify for the maternity deduction .

2. In addition, it is necessary that the taxpayer has paid custody expenses for a child under three years of age in the tax period .

CUSTODY EXPENSES are considered to be the amounts paid by the taxpayer that meet the following conditions :

  1. That they be delivered to authorized daycare centers or early childhood education centers .


    The term “authorized” must be understood as applicable to both early childhood education centers and daycare centers.

    The maternity deduction is a measure linked to the educational field (first cycle of early childhood education), so its application refers to public or private early childhood education centers that develop the aforementioned cycle and are consequently authorized by the Administration. competent educational See in this regard the Resolution of TEAC of May 26, 2021, Claim number 00/0946/2021, extraordinary appeal relapse in unification of criteria.

    Therefore, the application of the deduction regarding expenses paid to natural or legal persons who may carry out custody duties for children under three years of age for purposes other than the educational purposes referred to above is not applicable. These would be cases of expenses incurred in companies or establishments open to the public that host minors for different purposes (premises for birthday celebrations or children's parties, play centers, premises for mere custody, children's camps, etc.) or expenses paid to individuals at home. family for custody of minors (care provided by paid family members, custody expenses paid to “babysitters”, domestic employees, etc.), and which may or may not require administrative authorization, as would occur in the case of opening establishments open to the public, that require certain municipal or regional licenses, although they will not have the authorization of the educational administration due to the nature or purpose of the custody.

  2. That the following concepts be paid:

    • pre-registration and enrollment of children under 3 years of age,

    • attendance, in general and extended hours, and

    • feeding.

  3. That your credit corresponds to expenses that have occurred for full months.

  4. That do not have the consideration for the taxpayer as income from work in kind exempt by application of the provisions of article 42.3. b) or d) of the Personal Income Tax Law , that is, by:

    • The direct or indirect hiring by companies or employers of the first cycle early childhood education service for the children of their workers in daycare centers or authorized early childhood education centers [Art, 42.3.b) Law Personal Income Tax ].

    • The provision of preschool, infant, primary, compulsory secondary, high school and vocational training services by authorized educational centers to the children of their employees, free of charge or at a price lower than the normal market price [Art. 42.3.d) Law Personal Income Tax ]

Specialty: application of the increase until the child begins the second cycle of early childhood education

In the tax period in which the youngest child turns three years old, the increase may be applicable with respect to expenses incurred after reaching that age until the month prior to the month in which the second cycle of early childhood education can begin.

For these purposes, keep in mind that in the event that the descendant turns three years old in the month of January or in the event that the mother begins to work in the year in which the child turns that age, but after fulfilled, the maternity deduction cannot be applied, although this will not prevent the application of the increase in daycare or early childhood education center expenses authorized for expenses incurred up to the month in which the descendant can begin the second cycle of early childhood education.

Obligation of information by authorized nurseries or early childhood education centers :

Article 69.9 of the Personal Income Tax Regulations establishes for authorized day care centers or early childhood education centers the obligation to present an informative declaration on minors and expenses that give the right to the application of the increased deduction.

Order HAC/1400/2018, of December 21, which approves model 233, "Informative declaration for expenses in daycare centers or authorized early childhood education centers" and determines the place, form, deadline and procedure for its presentation, and modifies Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a nature tax ( BOE of 27).