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A tax resident in Germany has enquired whether a 20% income tax withholding on her Spanish Social Security maternity benefit is correct. The Directorate General for Taxes (DGT) indicates that taxation depends on where the employment activity giving rise to the benefit is carried out.
Question raised - Whether the 20 percent withholding tax, in respect of Personal Income Tax (IRPF), applied to the maternity benefit received is correct, and how to proceed in this regard.
Si el trabajo se realiza solo en Alemania, la prestación solo puede tributar en Alemania según el Convenio Hispano-Alemán. Si parte del trabajo se realiza en España, España puede gravar la parte proporcional de la prestación correspondiente a dicha actividad. En este último caso, la renta se considera sujeta al IRNR en España y debe aplicarse la retención según el tipo de gravamen del TRLIRNR.
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