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V1100-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction cannot be applied to nursery expenses already exempt as benefits in kind

A query was raised regarding whether the exemption of nursery expenses as a benefit in kind is compatible with an increase in the maternity tax deduction. The Directorate General for Taxes (DGT) ruled that if nursery expenses are already treated as an exempt benefit in kind, they cannot be used to calculate the maternity tax deduction.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers cannot double-benefit by claiming a tax deduction on expenses that have already been excluded from their taxable income as an exempt benefit in kind.

Lifecycle

2019-05-21PublishedPublished 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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