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V0156-19 24 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas en especie

Nursery costs paid via vouchers may be deductible if they do not qualify as exempt benefits in kind

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.

The question raised

Compatibility between the exemption provided in Article 42.3.b) and the nursery deduction of Article 18 of the Personal Income Tax Law.

The DGT's ruling

If the company pays for the nursery as a payment mediation (application of monetary remuneration) and not as remuneration in kind agreed upon in a contract or agreement, the expense is not exempt in-kind income. In that case, if the requirements of Article 81 are met, nursery expenses satisfied through vouchers could be subject to the maternity deduction. They cannot be simultaneously exempt and deductible.

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