The Third Chamber of the Supreme Court gave its decision One of the most controversial aspects of the right to tax deduction maternity It is foreseen and accepted in the Personal Income Tax law Extension of the deduction for custody expenses of children under the age of three in nurseries.
In a decision, the Contested Chamber annulled the decision of the State Tax Administration Agency (AEAT) denying a working mother the right to increase the maternity deduction in personal income tax by up to an additional thousand euros for custody expenses in the nursery. for children under three years of age.
The criterion for rejecting the tax administration’s deduction for nursery expenses is only the guardianship expenses paid to nurseries in addition to operating permits specific to this activity; Authorization as a training center It is given by the authorized education administration.
This criterion, which has been generally applied by the AEAT since the introduction of this relief in the Personal Income Tax Act in 2018, is based on the interpretation of the Personal Income Tax Act Regulations in 2018. Limits the obligation to provide tax information for deductions to centers authorized by the competent educational administration. Since day care centers generally do not have such authority to provide early childhood education, they cannot publish relevant tax information, and the Tax Administration does not allow expenses paid to day care centers to be counted to obtain tax deductions.
The Supreme Court concluded that by applying this criterion, the Treasury imposed an obligation that was not included in the personal income tax law, restricting the options of working mothers to benefit from this deduction: Whether custody expenses are paid to nurseries or early childhood education centers, they can be deducted within legal limits. Because the law “does not in any way condition the requirements of the center where working mothers decide to receive custody services” in the sense intended by AEAT. The decision warns that in any case, “nursery centers and early childhood education centers must be duly authorized” for the opening and operation of custody activities, including the assistance, care and nutrition of minors. It is legally mandatory for nurseries with which taxpayers contract these custody services to be authorized as child education centres.
With this decision and a decision of the same date (appeal application 4995/2023) in which the appeal filed by the Tax Office was rejected, the Supreme Court of Appeals combines criteria It reaches the decision of the courts and tribunals and corrects the restrictive interpretation of the deduction applied by the Administration.