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A query was raised regarding whether nursery expenses paid by a company via vouchers, which are exempt from Personal Income Tax (IRPF), can be included when calculating the increase for the maternity tax deduction. The Directorate General for Taxes (DGT) ruled that, as these constitute exempt benefits in kind, they cannot be used for said deduction.
Question raised: Compatibility between the exemption provided for in Article 42.3.b) and the increase in the maternity deduction under Article 81.2 of the Personal Income Tax Law.
Nursery expenses that meet the requirements to be considered exempt benefits in kind under Article 42.3.b) of the Personal Income Tax Law (LIRPF) do not entitle the taxpayer to the increase in the maternity deduction. Article 81.2 of the LIRPF expressly excludes from the deduction base those expenses that are considered exempt benefits in kind. Only nursery expenses paid directly by the taxpayer and which are not exempt may be included for the deduction.
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