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V1767-23 ·20 June 2023 ·consulta-vinculante Medium impact
Tax

Maternity allowance or gender gap reduction benefit is subject to Personal Income Tax (IRPF)

The inquirer asks whether the maternity allowance/gender gap reduction benefit is exempt from taxation under the Personal Income Tax Law (LIRPF). The Directorate General for Tax (DGT) responds that this benefit is considered a contributory public pension and, therefore, is taxed as employment income.

In 6 key points

How it affects those involved

The ruling clarifies that these specific benefits do not qualify for tax exemption and must be included in the taxpayer's employment income for tax purposes.

Lifecycle

2023-06-20PublishedPublished 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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