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V2430-19 ·13 September 2019 ·consulta-vinculante Medium impact
Tax

Increase in maternity tax deduction excludes nursery costs paid by employer as benefits in kind

A taxpayer inquired how to calculate the €1,000 limit for the increased maternity tax deduction when part of the nursery costs are provided as tax-exempt benefits in kind by their employer. The Directorate General for Taxes (DGT) clarified that costs covered by the employer as exempt benefits in kind do not count towards the limit for actual out-of-pocket expenses.

In 6 key points

How it affects those involved

This ruling clarifies the calculation of the maternity tax deduction limit, specifically distinguishing between actual out-of-pocket expenses and employer-provided benefits in kind.

Lifecycle

2019-09-13PublishedPublished 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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