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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.
Cuestión planteada Incidencia de la baja por maternidad en los rendimientos del trabajo en especie exentos en el IRPF. Se pregunta exactamente lo siguiente: "Si la ventaja fiscal por una retribución flexible se aplica en nómina y no tengo base de IRPF en la misma por estar en permiso por nacimiento los últimos 4 meses del año ¿Cómo se aplica la reducción fiscal si no se puede hacer directamente a través de la nómina? ¿Se puede trasladar esta ventaja fiscal por un ticket guardería por ejemplo pagado en 2023 en el ejercicio fiscal 2024 si ya en este ejercicio fiscal si tengo nomina para gestionar la reducción?".
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