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A query was raised regarding whether company-paid nursery fees for children under three constitute an exempt benefit in kind. The DGT ruled that such payments are exempt if the company is contractually or collectively obliged to provide them; however, they are treated as taxable cash income if the company merely acts as a payment intermediary or provides a reimbursement.
Cuestión planteada Aplicación de lo dispuesto en el artículo 42.3.b) de la Ley 35/2006.
Para que el servicio de guardería sea una retribución en especie exenta según el artículo 42.3.b) de la Ley 35/2006, debe estar pactado en el convenio colectivo o en el contrato de trabajo. Si la empresa solo actúa como mediadora de pago o reembolsa gastos contratados por el empleado, se considera retribución dineraria sujeta a IRPF. No es exento si no existe la obligación contractual de la empresa de suministrar dicho servicio.
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