Cambios en el modelo 233 -Declaración informativa por gastos en guarderías o centros de educación infantil autorizados-
Actualización normativa del modelo 233 aplicable a los gastos del ejercicio 2025
La Agencia Tributaria ha introducido una modificación relevante en el modelo 233, «Declaración informativa por gastos en guarderías o centros de educación infantil autorizados», que deberá presentarse en el ejercicio 2026 con relación a los gastos correspondientes a 2025. En concreto, se incorpora un nuevo campo que obliga a los declarantes a especificar el tipo de autorización con el que cuenta el centro (ya sea emitida por la autoridad educativa competente o de otro tipo), en línea con la doctrina establecida por el Tribunal Supremo en su Sentencia de 8 de enero de 2024.
Publicación oficial en el BOE y normativa afectada
Este cambio ha sido formalizado mediante la Orden HAC/682/2025, de 27 de junio, publicada en el BOE el 2 de julio de 2025. Esta disposición modifica dos normas preexistentes:
- La Orden HAC/1400/2018, de 21 de diciembre, que aprueba el modelo 233 y regula su presentación.
- La Orden HAP/2194/2013, de 22 de noviembre, que regula de forma general los procedimientos para presentar autoliquidaciones, declaraciones informativas y otras comunicaciones de naturaleza tributaria.
La sentencia del Tribunal Supremo como origen del cambio
La modificación introducida responde a la necesidad de adaptar el modelo 233 a la jurisprudencia del Tribunal Supremo, concretamente a lo establecido en la STS de 8 de enero de 2024. Dicha sentencia interpreta que la deducción por maternidad prevista en el IRPF puede aplicarse no solo cuando el menor acude a un centro de educación infantil autorizado, sino también cuando lo hace a una guardería que cuente con cualquier tipo de autorización válida para su apertura y funcionamiento, conforme a la normativa aplicable. Mira una reseña de la sentencia aquí y descarga la sentencia aquí.
Este enfoque refuerza el principio de neutralidad fiscal entre los distintos tipos de centros que prestan servicios de custodia de menores, evitando discriminaciones entre centros educativos formales y guarderías privadas o no adscritas a la autoridad educativa.
Modificación del reglamento del IRPF y nuevos campos en el modelo
Como consecuencia directa de esta sentencia, también se modificó el artículo 69.9 del Reglamento del IRPF, para permitir que los centros declaren con claridad el tipo de autorización que poseen. El nuevo modelo 233 incluirá por tanto un campo específico para indicar:
- Si la autorización fue expedida por la administración educativa competente.
- O si se trata de otra autorización válida, suficiente para ejercer legalmente la actividad de custodia de menores.
Además, se modifica la redacción del campo relativo al NIF del titular de la autorización, con el fin de precisar mejor los datos identificativos de los responsables del centro.
Obligación de presentación: sujetos obligados y finalidad práctica
Están obligadas a presentar este modelo todas las guarderías o centros de educación infantil autorizados. El objetivo principal es doble:
- Garantizar la equidad en el acceso a la deducción por maternidad en el IRPF, independientemente del tipo de centro utilizado para la custodia del menor.
- Facilitar a la Administración tributaria la verificación de los datos aportados y asegurar la correcta aplicación del beneficio fiscal por parte de los contribuyentes.
Esta medida busca mejorar la calidad del servicio de asistencia al contribuyente y reforzar la seguridad jurídica de los operadores del sector.
Consulta o descarga la sentencia reseñada en este artículo aquí
Haz clic aquí para descargar la Sentencia del Tribunal Supremo de 8 de enero de 2024
En resumen…
La modificación del modelo 233 para el ejercicio 2026 supone una actualización necesaria para alinear la normativa tributaria con la doctrina jurisprudencial del Tribunal Supremo. La inclusión de un nuevo campo obligatorio que identifique el tipo de autorización del centro infantil busca garantizar la neutralidad tributaria, mejorar el cumplimiento de las obligaciones informativas y ofrecer mayor claridad a los contribuyentes que aplican la deducción por maternidad. Se trata de una medida técnica pero de gran relevancia práctica, especialmente para padres con hijos menores de tres años.
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