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V0174-23 7 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction increase cannot be applied if nursery costs are exempt benefits in kind

A query was raised regarding whether a mother can apply the increased maternity tax deduction when nursery costs are paid via nursery vouchers (benefits in kind) through the father's employer. The Directorate General for Taxes (DGT) ruled that this is not possible if the expense constitutes an exempt benefit in kind. Furthermore, if the payment is split, only the portion paid directly by the mother may be deducted.

The question raised

Whether the maternity deduction increase provided for in Article 81.2 of the LIRPF would be applicable to the consultant's wife in her 2022 IRPF tax return, if the entirety of the nursery expenses is paid through the nursery voucher system of the company where the consultant works (the consultant's benefits-in-kind from employment income). In the event that the answer is negative, it is questioned whether the nursery payment could be split in order to apply the deduction increase, such that his wife would pay 83.33 euros per month to the nursery, and the remainder would be paid through the nursery voucher system of the company where the consultant works (the consultant's benefits-in-kind from employment income).

The DGT's ruling

Custody expenses that are considered exempt benefits-in-kind pursuant to Article 42.3.b) of the LIRPF do not entitle the taxpayer to the maternity deduction increase. If a split payment is made, only the custody expenses paid directly by the mother may form part of the deduction base. The increase shall be applied proportionally to the number of months in which the requirements are simultaneously met and shall be limited to the annual amount of the actual non-subsidized expense paid by the mother.

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