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A query was raised regarding whether a nursery voucher is exempt from taxation even if the remuneration matches the minimum threshold of the agreement. The DGT ruled that it shall be an exempt benefit in kind provided it meets the legal requirements for early childhood education services.
Cuestión planteada Si dicha retribución estaría exenta de cumplir los requisitos establecidos en el artículo 42.3 de la Ley del Impuesto, a pesar del hecho de que la totalidad de sus retribuciones coinciden con el mínimo fijado en el convenio colectivo.
Las cantidades pagadas por la empresa a terceros para servicios de educación infantil de los hijos de los trabajadores son retribuciones en especie si están pactadas en el contrato o convenio. Para que estas retribuciones estén exentas, deben cumplir los requisitos del artículo 42.3.b) de la LIRPF. En consecuencia, el cheque guardería será una retribución en especie exenta si cumple con dicha normativa.
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