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A query was raised regarding whether Social Security maternity benefits and financial compensation received from an employer are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that Social Security benefits are exempt, but any amount exceeding the maximum statutory benefit must be taxed as employment income.
Cuestión planteada Si la prestación de la Seguridad Social y el exceso sobre la misma percibido están exentos conforme al artículo 7 h) de la Ley del Impuesto.
Las prestaciones por maternidad o paternidad reguladas en la Ley General de la Seguridad Social están exentas conforme al artículo 7 h) de la LIRPF. Esta exención se extiende a las retribuciones de empleados públicos por permisos de parto, adopción o guarda, siempre que no tengan derecho a la prestación de la Seguridad Social. El límite de la exención es el importe de la prestación máxima que reconozca la Seguridad Social; cualquier exceso tributará como rendimiento del trabajo.
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