Skip to content
V0652-19 ·26 March 2019 ·consulta-vinculante Medium impact
Tax

Exempt nursery expenses as benefits in kind do not qualify for the maternity tax deduction increase

A query was raised regarding whether nursery expenses paid by a company via vouchers, which are exempt from Personal Income Tax (IRPF), can be included when calculating the increase for the maternity tax deduction. The Directorate General for Taxes (DGT) ruled that, as these constitute exempt benefits in kind, they cannot be used for said deduction.

In 6 key points

How it affects those involved

This ruling clarifies that tax-exempt benefits provided by employers for childcare cannot be double-counted to increase the maternity tax deduction, limiting the tax benefits available to employees in these specific scenarios.

Lifecycle

2019-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact