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The inquirer asks whether maternity benefits received from Social Security are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that only maternity benefits paid by Autonomous Communities or local authorities are exempt.
Cuestión planteada Si a la vista de la Sentencia del Tribunal Superior de Justicia de Madrid, de 6 de julio de 2016, la prestación referida debe entenderse exenta en el Impuesto sobre la Renta de las Personas Físicas.
Las prestaciones públicas de maternidad del régimen general de la Seguridad Social no están exentas del impuesto. La exención del artículo 7.h) de la LIRPF se aplica únicamente a las prestaciones por maternidad percibidas de las Comunidades Autónomas o entidades locales. La prestación por maternidad no está incluida en el ámbito de la letra z) del citado artículo.
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