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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 counted towards the increase in the maternity deduction. The Directorate General for Tax (DGT) ruled that, as these are exempt benefits in kind, they do not entitle the taxpayer to said increase.
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 de menores que cumplen los requisitos para ser retribución en especie exenta según el artículo 42.3.b) de la LIRPF no pueden computar para el incremento de la deducción por maternidad. El artículo 81.2 de la LIRPF excluye expresamente de la base de la deducción aquellos gastos que tengan la consideración de rendimientos del trabajo en especie exentos. Solo podrán computar para la deducción los gastos de custodia abonados directamente por el contribuyente y que no sean exentos.
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