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V0708-24 16 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · complemento de maternidad

Social Security maternity allowance is taxed as employment income and is not exempt

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.

The question raised

Exemption from taxation pursuant to Article 7.h) of the LIRPF regarding the aforementioned supplement regulated in Article 60 of the TRLGSS, taking into account the Supreme Court ruling 1462/2018 of October 3, 2018.

The DGT's ruling

The maternity supplement is classified as income from employment as it is a benefit from the public Social Security schemes. Therefore, it is subject to taxation and the withholding system, both for arrears and for periodic payments. The exemption provided for in Article 7.h) of the LIRPF is not applicable.

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