Informative note
NOTE ON THE INFORMATION DECLARATION FOR EXPENSES IN AUTHORIZED NURSERIES OR CHILDREN'S EDUCATION CENTERS (form 233).
The Supreme Court ruling of January 8, 2024, establishes the following jurisprudential doctrine:
"The expression "authorized nurseries or early childhood education centers" contained in article 81.2, paragraph 1, of the Personal Income Tax Law that conditions the applicability of the increase in the amount of the maternity deduction must be understood in the sense that the authorization required by the aforementioned precept for daycare centers or early childhood education centers is not the granted by the corresponding educational Administration, which will only be required from early childhood education centers, but also what is necessary for the opening and operation of the activity of custody of minors in daycare centers, according to the applicable regulatory provisions. to these types of centers".
Taking into account the content and criteria of this ruling, which determines that in accordance with the provisions of paragraph 1 of article 81.2 of the LIRPF, for daycare centers it must be understood that the required authorization may not be that of the educational authority. corresponding and that would be sufficient with the authorization that is required or necessary for the “opening and operation of the activity of custody of minors in daycare centers, according to the regulatory provisions applicable to this type of centers" :
In order to facilitate the application of the deduction in the personal income tax model in accordance with this criterion, daycare centers that do not have authorization from the competent educational authority may submit the information return referred to in the article. 69.9 of the RIRPF (form 233).
For these purposes, the fields related to the authorization data of the competent educational administration, until now mandatory, become optional.
In this way, all daycare centers that have authorization to open and operate the activity of child custody in daycare centers, according to the regulatory provisions applicable to this type of centers, can present form 233, informing of the potential beneficiaries of this deduction.