Informative note

NOTE ON THE INFORMATION STATEMENT FOR EXPENSES IN AUTHORIZED DAY CARE CENTERS OR EARLY CHILDHOOD 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 which conditions the applicability of the increase in the amount of the deduction for maternity must be understood in the sense that the authorization required by the aforementioned precept nurseries or early childhood education centers is not the one granted by the corresponding educational Administration, which will only be required for early childhood education centers, but the one that is necessary for the opening and operation of the activity of custody of minors in nurseries, according to the regulatory provisions applicable to this type of centers".

Taking into account the content and criteria of this judgment, 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 corresponding educational authority and that 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" would be sufficient.

In order to facilitate the application of the deduction in the IRPF model according to this criterion, daycare centers that do not have authorization from the competent educational authority may submit the information declaration referred to in article 69.9 of the RIRPF (model 233).

For these purposes, the fields related to the authorization data of the competent educational administration, which were previously mandatory, become optional.

In this way, all nurseries that have the authorization to open and operate the activity of child care in nurseries, according to the regulatory provisions applicable to this type of center, can present form 233, reporting the potential beneficiaries of this deduction.