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V2096-20 23 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Maternity tax deduction increase cannot be applied if nursery costs are exempt benefits in kind

A taxpayer inquired whether the increased maternity tax deduction can be applied when the father's employer pays for nursery fees via vouchers. The Directorate-General for Taxes (DGT) ruled that if the nursery payment is treated as an exempt benefit in kind, it cannot be included in the calculation for said deduction.

The question raised

Whether there is a right to the maternity deduction increase provided for in Article 81.2 of the LIRPF.

The DGT's ruling

Custody expenses that are considered exempt benefits in kind, pursuant to Article 42.3.b) of the LIRPF, are not considered expenses incurred for the purposes of the maternity deduction increase. Article 81.2 of the LIRPF expressly excludes from the deduction those expenses that are considered exempt benefits in kind under the terms of Article 42.

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