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V0708-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Social Security maternity allowance is taxed as employment income and is not exempt

The inquirer asks whether a maternity allowance granted with retroactive effect is exempt from taxation under Article 7.h) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) responds that said allowance is of the nature of a contributory public pension and must be taxed as employment income.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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