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V2430-19 13 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por maternidad

Increase in maternity tax deduction excludes nursery costs paid by employer as benefits in kind

A taxpayer inquired how to calculate the €1,000 limit for the increased maternity tax deduction when part of the nursery costs are provided as tax-exempt benefits in kind by their employer. The Directorate General for Taxes (DGT) clarified that costs covered by the employer as exempt benefits in kind do not count towards the limit for actual out-of-pocket expenses.

The question raised

Method for computing the 1,000 euro increase in the maternity deduction, based on the months during which the child was in daycare, and taking into account that part of the expenses paid during said months are exempt as they correspond to benefits in kind paid by the company where the applicant works.

The DGT's ruling

Regarding the increase in the maternity deduction, the limit for non-subsidized actual expenditure excludes amounts paid by the employer company as benefits in kind. The calculation of the maximum amount is carried out proportionally to the number of full months in which the requirements are met. The limit for each child shall be the lesser of the total Social Security contributions and the amount of non-subsidized actual expenditure paid during the period.

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