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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 maternity deduction increase. The Directorate General for Taxes (DGT) ruled that, as they constitute exempt benefits in kind, they cannot be used for the deduction.
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 tengan la consideración de rendimientos del trabajo en especie exentos por el artículo 42.3.b) de la LIRPF no darán derecho al incremento de la deducción por maternidad previsto en el artículo 81.2 de la misma ley. El texto legal establece expresamente que para el incremento de la deducción solo se entenderán por gastos de custodia las cantidades satisfechas que no tengan la consideración de rendimientos en especie exentos.
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