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A mother inquired whether she could apply the maternity tax deduction increase when part of the child's nursery costs are paid by the father's employer via childcare vouchers. The Directorate General for Taxes (DGT) ruled that expenses provided as exempt benefits in kind cannot be included in the calculation for said deduction.
Question posed: Whether there is a right to the maternity deduction increase provided for in Article 81.2 of the LIRPF.
Custody expenses considered exempt benefits in kind pursuant to Article 42.3.b) of the LIRPF do not entitle the taxpayer to the maternity deduction increase. For the calculation of the deduction, only custody expenses paid directly by the taxpayer that are neither exempt nor subsidized shall be taken into account. The increase shall be applied proportionally to the months in which the requirements are met and shall be limited to the annual amount of the actual non-subsidized expense paid by the mother.
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