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A query was raised regarding whether nursery expenses paid by a company via vouchers (exempt from Personal Income Tax) can be used to claim maternity tax relief. The Directorate General for Taxes (DGT) ruled that, as these constitute exempt benefits-in-kind, they cannot be used for the deduction, whereas expenses paid directly by the employee are eligible.
Question posed: Compatibility between the exemption provided for in Article 42.3.b) and the increase in the maternity deduction of Article 81.2 of the Personal Income Tax Law.
Nursery expenses paid by the company through vouchers that meet the requirements of Article 42.3.b) of the LIRPF constitute exempt benefits in kind. As they are exempt, these amounts do not entitle the taxpayer to the increase in the maternity deduction provided for in Article 81.2 of the LIRPF. Only childcare expenses that are not considered exempt benefits in kind may be computed for said deduction.
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