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V2019-16 ·10 May 2016 ·consulta-vinculante Medium impact
FISCAL

Maternity benefit from Spanish Social Security may be taxable in Spain if work was carried out in Spain

A German tax resident asks whether maternity benefit paid by Spanish Social Security is taxable in Spain. The DGT states that such benefit is classified as income from employment and its tax liability in Spain depends on where the underlying employment activity took place.

In 6 key points

Lifecycle

2016-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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