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V1102-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

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

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

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers cannot double-benefit by claiming both a tax exemption on benefits in kind and the maternity deduction for the same nursery expenses.

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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