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V0954-17 ·18 April 2017 ·consulta-vinculante Medium impact
Tax

Social Security maternity benefits are not exempt from Income Tax

The inquirer asks whether maternity benefits received from Social Security are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that only maternity benefits paid by Autonomous Communities or local authorities are exempt.

In 5 key points

Lifecycle

2017-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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