Skip to content
V0732-19 ·2 April 2019 ·consulta-vinculante Medium impact
Tax

Exempt nursery expenses as benefits in kind do not allow for the maternity 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 counted towards the increase in the maternity deduction. The Directorate General for Tax (DGT) ruled that, as these are exempt benefits in kind, they do not entitle the taxpayer to said increase.

In 6 key points

How it affects those involved

Taxpayers receiving nursery expenses as exempt benefits in kind cannot use these amounts to increase their maternity tax deduction.

Lifecycle

2019-04-02PublishedPublished 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