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V2328-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Exempt nursery childcare benefits in kind do not count towards maternity tax deduction increases

A mother inquired whether she could apply the maternity tax deduction increase when part of the child's nursery costs are paid by the father's employer via childcare vouchers. The Directorate General for Taxes (DGT) ruled that expenses provided as exempt benefits in kind cannot be included in the calculation for said deduction.

In 6 key points

How it affects those involved

This ruling clarifies that non-taxable benefits in kind provided by an employer for childcare purposes are excluded from the income base used to calculate the maternity tax deduction increase.

Lifecycle

2019-09-10PublishedPublished 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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