Back to index
V0966-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Increase in maternity tax deduction only applies to months where childcare costs are paid directly

The inquirer asks whether they can apply the increase in the maternity tax deduction for childcare expenses paid by their company through flexible remuneration. The DGT rules that these months do not count towards the increase because they are considered exempt benefits in kind, and only months in which the married couple pays the expenses directly can be included.

The question raised

Whether there is a right to the increase in the maternity deduction for the amounts paid directly by the married couple to the center.

The DGT's ruling

The increase in the maternity deduction for childcare expenses only applies to the months in which the expenses are paid directly and are not considered exempt benefits in kind. Payments made by the company through flexible remuneration (such as nursery vouchers) are considered exempt benefits in kind pursuant to Article 42.3.b) of the Personal Income Tax Law (LIRPF). Therefore, for the calculation of the increase, only the full months in which the taxpayer or the other parent pays the center directly are taken into account.

Book your free first meeting