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A German tax resident asks whether maternity benefit paid by Spanish Social Security is taxable in Spain. The DGT states that such benefit is classified as income from employment and its tax liability in Spain depends on where the underlying employment activity took place.
Cuestión planteada La consultante plantea las siguientes cuestiones:
La prestación por maternidad tiene la calificación fiscal de renta del trabajo según la legislación española. Si el trabajo que origina la prestación se desarrolla en España, la parte proporcional de la prestación correspondiente a ese trabajo puede someterse a imposición en España, aun cuando el perceptor sea residente en Alemania. En caso de doble imposición, Alemania deberá eliminarla como Estado de residencia.
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