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V1259-25 ·9 July 2025 ·consulta-vinculante Low impact
Tax

1,800 euro maternity supplement taxed as capital gain

The consultant received a 1,800 euro indemnity after a legal dispute with INSS for the maternity supplement. Tax authorities determine that this amount is not exempt income for personal damages, but rather a capital gain.

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2025-07-09PublishedPublished 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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