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V2650-23 29 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo en especie

Suspension of contract due to birth prevents application of tax exemptions for benefits in kind as the obligation to pay wages ceases

A female worker inquired whether she could carry forward the tax advantage of a benefit in kind (such as nursery fees) to the following tax year if she is on maternity leave during the current year without receiving a salary. The Directorate General for Taxes (DGT) ruled that, as the employment contract is suspended, the obligation to pay remuneration ceases, and therefore the regime for benefits in kind does not apply.

The question raised

Impact of maternity leave on exempt benefits-in-kind for Personal Income Tax (IRPF) purposes. The following is asked specifically: "If the tax advantage of flexible remuneration is applied via payroll and I have no IRPF taxable base in the same due to being on birth leave for the last 4 months of the year, how is the tax reduction applied if it cannot be done directly through the payroll? Can this tax advantage, for example, for a nursery voucher paid in 2023, be transferred to the 2024 fiscal year if I have a payroll in this fiscal year to manage the reduction?"

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