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V0909-19 ·26 April 2019 ·consulta-vinculante Medium impact
Tax

Exempt nursery expenses paid as benefits in kind do not qualify 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 maternity deduction increase. The Directorate General for Taxes (DGT) ruled that, as they constitute exempt benefits in kind, they cannot be used for the deduction.

In 6 key points

How it affects those involved

This ruling clarifies that employees receiving tax-exempt childcare benefits in kind cannot simultaneously claim the maternity tax deduction for those same expenses, preventing a double tax benefit.

Lifecycle

2019-04-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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