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The inquirer asks whether the maternity allowance/gender gap reduction benefit is exempt from taxation under the Personal Income Tax Law (LIRPF). The Directorate General for Tax (DGT) responds that this benefit is considered a contributory public pension and, therefore, is taxed as employment income.
Question posed: Whether the maternity/gender gap reduction supplement is exempt from taxation by virtue of Article 7.h) of the LIRPF.
The maternity supplement or the gender gap reduction supplement has the legal nature of a contributory public pension. As it is a benefit from the public Social Security schemes, it is classified for tax purposes as income from employment pursuant to Article 17.2.a) of the LIRPF. Consequently, said supplement is subject to taxation and the withholding system, without the exemption provided in Article 7.h) of the LIRPF being applicable.
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