Skip to content
Back to index
V0267-22 14 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Benefits for birth and childcare are exempt from Personal Income Tax (IRPF)

A query is made as to whether maternity or paternity benefits (currently termed benefits for birth and childcare) are exempt from IRPF. The DGT responds in the affirmative, as they are covered by the exemption under Article 7.h) of the LIRPF.

The question raised

Question posed: Whether maternity or paternity benefits, currently termed "benefits for birth and childcare", are exempt from Personal Income Tax (IRPF).

The DGT's ruling

The benefit for birth and childcare is covered by the exemption under Article 7.h) of the LIRPF. This exemption includes public maternity and paternity benefits received from the public Social Security schemes. The limit of the exempt amount is the amount of the maximum benefit recognized by Social Security.

Email
Contact