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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.
Cuestión planteada Si tiene derecho al incremento de la deducción de maternidad por las cantidades abonadas directamente por el matrimonio al centro.
El incremento de la deducción por maternidad por gastos de custodia solo se aplica por los meses en que se satisfagan los gastos de forma directa y no tengan la consideración de rentas en especie exentas. Los pagos realizados por la empresa mediante retribución flexible (como vales guardería) se consideran rentas en especie exentas según el artículo 42.3.b) de la LIRPF. Por tanto, para el cálculo del incremento, solo cuentan los meses completos en los que el contribuyente o el otro progenitor abonen directamente el centro.
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