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An employee inquired whether direct payments made by a company to a nursery for childcare expenses are exempt from Personal Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that if such payment is established as a benefit in kind within the employment contract or collective agreement, the exemption applies.
Cuestión planteada Aplicación de la exención prevista en el artículo 42.3 b) de la LIRPF.
Si el pago a la guardería es una simple mediación de pago de una retribución dineraria, no es renta en especie. Sin embargo, si el servicio está pactado en el contrato o convenio como retribución en especie, el pago directo a terceros constituye dicha renta. En este último caso, aplica la exención del artículo 42.3 b) de la LIRPF, siendo irrelevante si el contrato lo hizo la empresa o el empleado.
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