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V0820-23 ·10 April 2023 ·consulta-vinculante Medium impact
Tax

The supplement for the reduction of the gender gap is taxed as employment income

The applicant asks whether the maternity supplement (now the supplement for the reduction of the gender gap) received retroactively is exempt from taxation. The DGT responds that this supplement has the nature of a contributory public pension and must be taxed.

In 6 key points

Lifecycle

2023-04-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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