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V1296-24 4 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · complemento de maternidad

Maternity allowance for Civil Servants taxed as employment income and not exempt

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.

The question raised

Exemption from taxation by virtue of 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 received under the Passive Classes Regime has the tax classification of income from employment pursuant to Article 17.2.a) of the LIRPF. Therefore, it is subject to taxation and the withholding system, both for periodic payments and for arrears. The exemption provided for in Article 7.h) of the LIRPF is not applicable to this concept.

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