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V0020-21 13 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Increase in maternity tax deduction applies only to childcare costs paid directly by the mother

A query was raised regarding whether a mother can apply the increase in the maternity tax deduction for nursery expenses paid by the father via company vouchers. The Directorate-General for Taxes (DGT) ruled that only expenses paid directly by the mother are deductible, and that expenses provided as exempt benefits in kind do not qualify.

The question raised

Cuestión planteada Si tiene derecho la madre al incremento de la deducción por maternidad previsto artículo 81.2 de la LIRPF.

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