Informative note

NOTE ON THE INFORMATION DECLARATION FOR EXPENSES IN AUTHORIZED NURSERIES OR EARLY CHILDHOOD EDUCATION CENTERS (form 233)

Royal Decree 253/2025, of April 1, modified Article 69.9 of the Personal Income Tax Regulations (hereinafter Personal Income Tax) in order to update the content of the informative declaration (model 233) that must be supplied by early childhood education centers and nurseries in relation to the maternity deduction, after the Supreme Court Judgment 8/2024, of January 8, which has modified the criterion applicable until now in relation to the expression "authorized nurseries or early childhood education centers", which is included in Article 81.2 of Law 35/2006.

The modification of article 69.9 of the Personal Income Tax Regulations consists of the authorized nursery or early childhood education center indicating the type of authorization it has, whether it is an authorization issued by the competent educational administration or it is another type of authorization, whichever is necessary for the opening and operation of the activity of childcare in nurseries, according to the regulatory provisions applicable to this type of center.    

As a result, the "Informative declaration for expenses in nurseries or authorized early childhood education centers" (model 233) has been modified by Order HAC/682/2025, of June 27. The main change consists of the inclusion of a new field in record type 2 of model 233, to indicate the type of authorization that the declarant has, whether it is an authorization issued by the competent educational authority or another type of authorization.

Otherwise, the presentation method remains the same, so taxpayers who are individuals can submit this information return using Cl@ve.

This order came into force on July 3, 2025 and will be applicable, for the first time, to the presentation of information returns for expenses in nurseries or authorized early childhood education centers corresponding to the 2025 financial year to be submitted in 2026.