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New guides on the latest Spanish tax and immigration developments.
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A taxpayer inquired whether they could apply for the increased maternity tax deduction for nursery expenses partially paid via nursery vouchers provided by the father's employer. The Directorate General for Taxes (DGT) ruled that expenses covered by exempt benefits in kind do not count towards this deduction.
This ruling clarifies that tax relief for maternity expenses cannot be claimed on costs already covered by tax-exempt benefits in kind, preventing double benefits.
The tax team reviews your specific situation.
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