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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.
Cuestión planteada Si tiene derecho al incremento de la deducción por maternidad previsto artículo 81.2 de la LIRPF.
Los gastos de custodia que tengan la consideración de rendimientos del trabajo en especie exentos, según el artículo 42.3.b) de la LIRPF, no se consideran gastos satisfechos a efectos del incremento de la deducción por maternidad. El artículo 81.2 de la LIRPF excluye expresamente de la deducción aquellos gastos que tengan la consideración de retribuciones en especie exentas por los términos del artículo 42.
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