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V2096-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Maternity tax deduction increase cannot be applied if nursery costs are exempt benefits in kind

A taxpayer inquired whether the increased maternity tax deduction can be applied when the father's employer pays for nursery fees via vouchers. The Directorate-General for Taxes (DGT) ruled that if the nursery payment is treated as an exempt benefit in kind, it cannot be included in the calculation for said deduction.

In 6 key points

How it affects those involved

This ruling limits the ability to claim the maternity tax deduction increase for childcare costs that are already exempt from taxation as benefits in kind, preventing double tax advantages.

Lifecycle

2020-06-23PublishedPublished 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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