The nursery benefit has no exemption limit in the general regime or in Navarre. However, in the Basque Country there is an exempt limit of €1,000 per year.
- General - No limits
- Navarra - No limits
- Álava and Guipúzcoa - 1000€.
- Vizcaya - 1000€.
Although there is no exempt limit, there is a limit on the use of remuneration in kind. If at any time the limit of 30% of your salary is exceeded, all transactions would be rejected.
For example: if my salary is €24,000 gross per year, I cannot spend more than €7,200 of my salary.
In addition, the monetary remuneration must never be less than the Minimum Interprofessional Wage (SMI) which is set at €1,000/month or €14,000/year.
For example: if my salary is €18,000 gross per year, I will not be able to spend 30% (€5,400) because it would fall below the €14,000 per year (€18,000 - €5,400 = €12,600).