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V2107-17 ·8 August 2017 ·consulta-vinculante Medium impact
Tax

Special maternity allowance from the Mutualidad Judicial is taxed as employment income

A taxpayer inquired whether a multiple birth allowance received in 2016, but accrued in 2015, is exempt or must be declared via a supplementary tax return. The DGT ruled that the benefit is not exempt and that its temporal imputation depends on when the payment becomes due.

In 6 key points

How it affects those involved

The ruling clarifies that maternity benefits from the Mutualidad Judicial are subject to income tax as employment income and establishes the criteria for determining the correct tax year for reporting based on the date the payment becomes enforceable.

Lifecycle

2017-08-08PublishedPublished 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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