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V2107-17 8 August 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento del trabajo

Special maternity allowance from the Mutualidad Judicial is taxed as employment income

A taxpayer inquired whether a multiple birth allowance received in 2016, but accrued in 2015, is exempt or must be declared via a supplementary tax return. The DGT ruled that the benefit is not exempt and that its temporal imputation depends on when the payment becomes due.

The question raised

Whether a supplementary tax return for the year 2015 must be filed, or whether said amount may qualify for the exemption regulated in Article 7.h) of the LIRPF.

The DGT's ruling

The special maternity or paternity subsidy from the Mutualidad General Judicial constitutes earned income subject to taxation. The exemption provided in Article 7.h) of the LIRPF does not apply, as it only covers maternity benefits from Autonomous Communities or local entities. If the benefit was due in 2015, it must be attributed to that fiscal year through a supplementary tax return without penalties or interest. If it was not due until 2016, it shall be taxed in said fiscal year.

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