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V1359-25 21 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación por nacimiento y cuidado del menor

Disability pension taxed under IRPF despite maternity leave benefits

The consultant asks whether their disability pension is exempt from IRPF during the 16 weeks of maternity and child care benefit. The DGT responds that the disability pension remains taxable as income from work and does not benefit from the maternity/paternity exemption.

The question raised

Given that the benefit for birth and childcare, according to the taxpayer, is received for a maximum of 16 weeks and is exempt from taxation, it is questioned whether the permanent disability retirement pension being received by the taxpayer is exempt from taxation under Personal Income Tax (IRPF) during the 16-week period following the birth of their daughter.

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