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A query was raised regarding whether an employee can claim maternity tax relief on the portion of nursery costs she pays directly when she also receives tax-exempt nursery vouchers as a benefit in kind. The Directorate General for Tax (DGT) ruled that costs covered by exempt vouchers do not count towards the relief, but the portion paid directly by the employee may serve as a basis for the claim.
Cuestión planteada Si podría aplicarse parcialmente la deducción prevista en el artículo 81 de la Ley del Impuesto sobre la Renta de las Personas Físicas una empleada que pagara una parte de los gastos de guardería directamente, junto con la entrega de vales de guardería recibidos de la empresa como retribución en especie exenta prevista en el artículo 42.3.b) de la Ley del Impuesto.
Los gastos de guardería cubiertos por vales que califican como retribución en especie exenta según el artículo 42.3.b) de la LIRPF no pueden formar parte de la base para el incremento de la deducción por maternidad. El artículo 81.2 de la LIRPF excluye expresamente de la deducción los gastos que tengan la consideración de rendimientos en especie exentos por dicho artículo. No obstante, la parte de los gastos de custodia del menor abonada directamente por la empleada, y que no sea retribución en especie, sí podrá formar parte de la base de la deducción.
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