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MEDIUM
FISCAL

Disability pension taxed under IRPF despite maternity leave benefits

V1359-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1359-25
Published
21 Jul 2025

Summary

The consultant asks whether their disability pension is exempt from IRPF during the 16 weeks of maternity and child care benefit. The DGT responds that the disability pension remains taxable as income from work and does not benefit from the maternity/paternity exemption.

In 6 key points

Lifecycle

2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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