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A query was raised regarding whether the exemption of nursery expenses as benefits in kind is compatible with the increased maternity tax deduction. The Directorate General for Taxes (DGT) ruled that if the expense is already exempt as a benefit in kind, it cannot be used to calculate the 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.
If the payment for nursery services via vouchers constitutes tax-exempt benefits in kind pursuant to Article 42.3.b) of the Personal Income Tax Law (LIRPF), said amount does not entitle the taxpayer to the increase in the maternity deduction. Article 81.2 of the LIRPF expressly excludes from the deduction those expenses that are considered exempt benefits in kind from employment income. Only childcare expenses that are not considered exempt benefits in kind may be eligible for the deduction.
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