Custody expenses in childcare centers or authorized child education centers

The DGT points out that the increase in the deduction for maternity does not proceed with respect to the expenses paid to individuals or legal entities that carry out custody work for children under three years of age for purposes other than the development of the first cycle of early childhood education, such as toy libraries, Mere custody premises, children’s camps or custody expenses paid to kangaroos, among others.

The taxpayers of the IRPF can increase the deduction for maternity up to 1,000 euros per year when, having the right to the aforementioned deduction, they meet in the tax period custody expenses of the child under three years in authorized childcare centers or nursery schools, with the limits and requirements established in art. 81 LIRPF.

In relation to a question raised about whether a natural person who develops the activity of child care, with the corresponding license of the city council but not with the authorization of the educational administration, must submit the form 233 «Information statement for expenses in authorized daycare centers or nursery schools ”, the DGT has ruled on the nature of the centers to which the increase in maternity deduction refers, based on the provisions of the explanatory statement of Law 6/2018, which modified the deduction for maternity regulated in art. 81 LIRPF, and as indicated in this last article.

In this regard, the DGT notes that, since it is a measure linked to the educational field (first cycle of early childhood education), its application refers to children’s education centers, public or private, that develop the aforementioned cycle, which covers the 0 at 3 years, having used the term nurseries, which is a concept not defined in the regulations, as a synonym for the previous one, since it is the colloquial term associated with these centers, given the habitual non-use of the legal designation of the children’s education center outside the strictly educational field, which joins that, in accordance with the regional regulations and art. 111 LO 2/2006 (Education Law), the referred centers may have different denominations (nursery schools, nursery and primary schools, etc.).

Therefore, there is no deduction for expenses paid to individuals or legal entities that can carry out custody work for children under three years of age with different purposes outside the educational ones mentioned above. These would be the cases of expenses incurred in companies or establishments open to the public that receive minors for different purposes (places for birthday celebrations or children’s parties, toy stores, places of mere custody, children’s camps, etc.) or expenses paid to individuals at home family custody of minors (care performed by paid family members, custody expenses paid to “kangaroos”, household employees, etc.), and which may or may not require administrative authorization, as in the case of opening establishments open to the public, that require certain municipal or regional licenses, although they will not be authorized by the educational administration due to the nature or purpose of custody.

In the cases mentioned above in which the deduction does not apply, the natural or legal persons that perform these custody duties are not required to submit form 233.