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A query was raised regarding whether childcare costs paid by an employer as tax-exempt benefits in kind can be included when calculating the increase for the maternity tax deduction. The Directorate General for Taxes (DGT) ruled that only childcare expenses that are not classified as tax-exempt benefits in kind can be taken into account.
Cuestión planteada Compatibilidad entre la exención prevista en el artículo 42.3.b) y el incremento de la deducción por maternidad del artículo 81.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los gastos de custodia infantil pagados por la empresa mediante retribución en especie exenta según el artículo 42.3.b) de la LIRPF no dan derecho al incremento de la deducción por maternidad. El incremento de la deducción se aplica proporcionalmente a los meses en que se satisfagan gastos de custodia que no sean rentas en especie exentas. Solo podrán formar parte de la base de la deducción los gastos satisfechos directamente por el contribuyente o el otro progenitor.
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