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The inquirer asks whether the maternity allowance included in their Civil Service pension is exempt from taxation under Article 7.h) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) rules that this allowance is of a public pension nature 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 percibido en el Régimen de Clases Pasivas tiene la calificación fiscal de rendimientos del trabajo según el artículo 17.2.a) de la LIRPF. Por tanto, está sujeto a tributación y al sistema de retenciones, tanto en los abonos periódicos como en los atrasos. No resulta de aplicación la exención prevista en el artículo 7.h) de la LIRPF para este concepto.
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