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V3005-20 5 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Nursery expenses exempt as benefits in kind do not count towards the maternity tax deduction increase

The inquirer asks whether the increase in the maternity tax deduction can be applied to nursery expenses paid via flexible benefit vouchers. The Directorate-General for Taxes (DGT) rules that expenses already exempt as benefits in kind cannot be included in the calculation for said deduction.

The question raised

Compatibility between the exemption provided for in Article 42.3.b) and the increase in the maternity deduction under Article 81.2 of the Personal Income Tax Law.

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