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V0955-17 ·18 April 2017 ·consulta-vinculante Medium impact
Tax

Social Security maternity benefits are not exempt from Income Tax

A query was raised regarding whether maternity benefits paid by the National Social Security Institute are exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that only maternity benefits received from Autonomous Communities or local authorities are exempt.

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Lifecycle

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

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