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A query was raised regarding whether the exemption of nursery expenses as a benefit in kind is compatible with an increase in the maternity tax deduction. The Directorate General for Taxes (DGT) ruled that if nursery expenses are already treated as an exempt benefit in kind, they cannot be used to calculate the maternity tax deduction.
Question raised: Compatibility between the exemption provided for in Article 42.3.b) and the increase in the maternity deduction under Article 81.2 of the Personal Income Tax Law.
Childcare expenses shall not entitle the taxpayer to the increase in the maternity deduction if they are considered exempt benefits-in-kind as employment income pursuant to Article 42.3.b) of the Personal Income Tax Law (LIRPF). Conversely, if the expenses do not constitute benefits-in-kind (for example, by being a payment mediation), they could serve as a basis for the deduction provided they meet the requirements of Article 81 of the LIRPF.
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