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A query was raised regarding whether nursery payments made by an employer via 'nursery vouchers' allow for the increased maternity tax deduction and if part-time attendance is valid. The DGT ruled that if the payment acts as a payment mediation for monetary remuneration rather than an exempt benefit in kind, it may qualify for the deduction, and part-time attendance is considered valid.
Cuestión planteada Se consulta si los gastos por la asistencia del hijo al centro de educación infantil, durante sólo media jornada, pueden ser objeto del incremento de la deducción por maternidad, y si el hecho de que los "tickets guardería" sean adquiridos por su empresa empleadora a una empresa emisora de tarjetas supone la existencia de una retribución en especie exenta de las establecidas en las letras b) o d) del apartado 3 del artículo 42 de la Ley del Impuesto.
Si el pago de la guardería es una simple mediación de pago de la retribución dineraria y no una retribución en especie pactada y exenta según el artículo 42.3.b), los gastos pueden ser objeto de la deducción por maternidad. La asistencia a media jornada no impide la deducción, ya que la normativa no establece un número mínimo de horas diarias. El requisito de meses completos se refiere al abono del gasto, no a la jornada diaria de asistencia.
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