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V2209-19 ·19 August 2019 ·consulta-vinculante Medium impact
Tax

Nursery costs paid via vouchers may qualify for maternity tax relief if not exempt benefits in kind

A query was raised regarding whether nursery payments made by an employer via 'nursery vouchers' allow for the increased maternity tax deduction and if part-time attendance is valid. The DGT ruled that if the payment acts as a payment mediation for monetary remuneration rather than an exempt benefit in kind, it may qualify for the deduction, and part-time attendance is considered valid.

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2019-08-19PublishedPublished 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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