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A query was raised regarding whether the contributory pension supplement for reducing the gender gap is subject to Personal Income Tax (IRPF). The Directorate General for Tax Assurance (DGT) ruled that, as it is a contributory public pension, it must be taxed as employment income.
Question raised: Taxation in the IRPF of the maternity/gender gap reduction supplement applicable to contributory pensions, regulated in Article 60 of the Revised Text of the General Law on Social Security.
The gender gap reduction supplement has the legal nature of a contributory public pension pursuant to Article 60 of the Revised Text of the General Law on Social Security (TRLSS). Therefore, both the retirement pension and said supplement have the tax classification of employment income according to Article 17.2.a) of the Personal Income Tax Law (LIRPF). Consequently, both are subject to taxation in the IRPF and to its withholding system, without the exemption provided in Article 7.h) of the LIRPF being applicable.
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