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The applicant asks whether she can claim the maternity deduction for dining expenses paid personally, given that her company already pays for schooling as an exempt benefit in kind. The Directorate-General for Tax (DGT) responds that expenses paid by the company as an exempt benefit in kind do not count towards the deduction, but those paid directly by the worker do.
Cuestión planteada Si podría aplicarse parcialmente la deducción prevista en el artículo 81 de la Ley del Impuesto sobre la Renta de las Personas Físicas por los gastos de comedor que la consultante paga directamente.
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