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A taxpayer has enquired whether the increased maternity tax deduction can be applied when their employer pays for nursery fees using 'nursery vouchers'. The Directorate-General for Taxes (DGT) has ruled that this depends on whether the payment constitutes a mere payment mediation (cash remuneration) or an exempt benefit in kind.
Cuestión planteada Si tiene derecho al incremento de la deducción por maternidad previsto artículo 81.2 de la LIRPF.
Si el pago de la guardería es una mediación de pago donde la empresa abona al tercero por cuenta del empleado, el gasto se considera parte de la retribución dineraria y puede dar derecho al incremento de la deducción por maternidad. Sin embargo, si el pago constituye una retribución en especie exenta según el artículo 42.3.b) de la LIRPF, dicho importe no podrá computar para el incremento de la deducción por maternidad.
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