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A query was raised regarding whether the exemption of benefits in kind for nursery services is compatible with the maternity tax deduction. The DGT clarifies that if the payment is a mediation of payment by the company rather than an agreed benefit in kind, the expense may qualify for the deduction.
Cuestión planteada Compatibilidad entre la exención prevista en el artículo 42.3.b) y la deducción por guarderías del artículo 18 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Si la empresa paga la guardería como una mediación de pago (aplicación de retribución dineraria) y no como una retribución en especie pactada en contrato o convenio, el gasto no es renta en especie exenta. En ese caso, si se cumplen los requisitos del artículo 81, los gastos de guardería satisfechos mediante vales podrían ser objeto de la deducción por maternidad. No pueden ser exentos y deducibles simultáneamente.
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