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The inquirer asks whether a maternity allowance granted with retroactive effect is exempt from taxation under Article 7.h) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) responds that said allowance is of the nature of a contributory public pension and must be taxed as employment income.
Cuestión planteada Exención de tributación en virtud del artículo 7.h) de la LIRPF del citado complemento regulado en el artículo 60 del TRLGSS, teniendo en cuenta la sentencia del Tribunal Supremo 1462/2018, de 3 de octubre de 2018.
El complemento de maternidad tiene la calificación fiscal de rendimientos del trabajo al ser una prestación de los regímenes públicos de la Seguridad Social. Por tanto, está sujeto a tributación y al sistema de retenciones, tanto en los atrasos como en el abono periódico. No resulta de aplicación la exención prevista en el artículo 7.h) de la LIRPF.
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