Spain: Condiciones para la aplicación de la deducción por gastos de guardería

Last Updated: 1 March 2019
Article by Clara Jiménez, Victoria von Richetti and Alejandra Flores
Most Read Contributor in Spain, February 2019

Durante los últimos meses ha habido cierta controversia en torno a la nueva deducción por gastos de guardería para niños menores de 3 años. Esa controversia surgió, principalmente, por la publicación por parte de la Administración de sus criterios de aplicación de la norma (a través de las respuestas dadas a hipotecas preguntas de los contribuyentes publicadas en su página web), y por la finalización del plazo de presentación del nuevo modelo 233, en el que las guarderías deben informar sobre los gastos que dan derecho a la aplicación de esta deducción.

Esta nueva deducción fue introducida por Ley de Presupuestos Generales del Estado para 2018, que aprobó un incremento de 1.000€ respecto de la ya vigente deducción de 1.200€ por maternidad. Este incremento de cuantía sería de aplicación a las madres trabajadoras que soportaran gastos por guardería por el cuidado de sus hijos

Pues bien, una de las primeras dudas suscitadas ha sido la determinación del importe exacto de la deducción. Aunque la redacción es clara al establecer que dicho importe será de un máximo de 1.000 euros, es necesario precisar que para poder determinar el importe concreto de la deducción deberán tomarse en cuenta solo los meses completos en los que el menor acuda a la guardería. De esta forma, según el criterio de la Administración, los 1.000 euros de la deducción deben prorratearse entre los meses completos en los que el contribuyente haya satisfecho gastos en guarderías o centros infantiles autorizados, permitiéndose, por tanto, la aplicación de un importe máximo de 83,33 euros mensuales.

Es decir, solo en el caso de que los menores de 3 años acudieran los doce meses completos a la guardería (algo poco probable), se podría aplicar la deducción hasta el importe de 1.000 euros. Por tanto, si el menor acude exclusivamente 10 meses completos a la guardería (de septiembre a junio), el importe máximo de la deducción que podrá aplicar la madre será de 833,33 euros. Además, en ningún caso el importe de la deducción podrá ser superior a las cotizaciones y cuotas totales a la Seguridad Social y Mutualidades de carácter alternativo que se hayan aportado.

En segundo lugar, otra de las cuestiones controvertidas ha sido la compatibilidad de la deducción con la utilización de los vales guardería. Y ello, porque la redacción de la nueva deducción establece que los gastos satisfechos en guardería no podrán tener la consideración de rendimientos del trabajo exentos, consideración que, con carácter general, merecen los vales de guardería. Ante esta incertidumbre, la DGT, a través de una consulta vinculante, ha reconocido la posibilidad de hacer compatibles ambos regímenes.. De acuerdo con el criterio de la DGT, la misma cuantía no puede generar dos beneficios fiscales, pero es posible aplicar la deducción por guardería y reconocer la exención de los rendimientos del trabajo en especie (vales de guardería) que superen esa primera cuantía. Asimismo, la DGT ha confirmado que no es necesario que se sustituya el pago mediante vales guardería por un pago dinerario, de modo que pueden seguir utilizándose dichos vales guardería siempre y cuando el importe del vale guardería que coincida con el importe de la deducción quede no exento.

A efectos prácticos, esto significa que si, por ejemplo, el importe de la deducción asciende a 833,33 euros y el importe anual de guardería es de 3.000 euros anuales, la cantidad de 2.166,67 euros podrá seguir beneficiándose de la exención por pago mediante vales guardería. Además, podrá seguir realizándose el pago mediante vales guardería por el total de 3.000 euros, siempre y cuando los primeros 833,33 euros que coinciden con el importe de la deducción no tengan la consideración de renta exenta.

En tercer lugar, se han suscitado dudas también respecto de los potenciales beneficiarios de esta deducción. A este respecto, la regulación deja claro que se trata de un beneficio que únicamente pueden aplicar las madres (no los padres), aunque se permite que el gasto de guardería sea satisfecho tanto por la madre como por el otro progenitor, adoptante o tutor (destacar que, de momento, los territorios forales no han aprobado esta deducción, de modo que hasta la fecha las únicas beneficiarias serán las madres que residan en territorio común). Por otro lado, no se establecen límites de renta ni otro tipo de requisitos de ingresos familiares para su aplicación, por lo que cualquier madre trabajadora que cumpla los requisitos podrá aplicársela.

En último lugar resulta oportuno destacar que algunas Comunidades Autónomas han aprobado algunos beneficios similares para las madres con hijos, que en principio serían compatibles con la deducción analizada

Por todo ello, consideramos que resulta conveniente revisar la situación de aquellas madres trabajadoras que tengan gastos de guardería puesto que esta nueva deducción sumada al ya existente beneficio de los vales guardería puede suponer un ahorro considerable en la deuda final del IRPF.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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