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V3005-20 ·5 October 2020 ·consulta-vinculante Medium impact
Tax

Nursery expenses exempt as benefits in kind do not count towards the maternity tax deduction increase

The inquirer asks whether the increase in the maternity tax deduction can be applied to nursery expenses paid via flexible benefit vouchers. The Directorate-General for Taxes (DGT) rules that expenses already exempt as 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 taxpayers cannot double-benefit by claiming a tax deduction on expenses that have already been excluded from their taxable income as a benefit in kind.

Lifecycle

2020-10-05PublishedPublished 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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