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A female worker inquired whether she could carry forward the tax advantage of a benefit in kind (such as nursery fees) to the following tax year if she is on maternity leave during the current year without receiving a salary. The Directorate General for Taxes (DGT) ruled that, as the employment contract is suspended, the obligation to pay remuneration ceases, and therefore the regime for benefits in kind does not apply.
This ruling clarifies that tax benefits related to benefits in kind cannot be deferred or applied during periods of contract suspension where no salary is paid, as the underlying obligation to remunerate the worker is absent.
The tax team reviews your specific situation.
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