Doctrine by topic · DGT Observatory

Maternity Benefit: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 18 rulings · 2016–2025

Current position

Remuneration for public employees for maternity, adoption, foster care, or paternity leave is exempt according to article 7.h) of the Personal Income Tax Law (LIRPF), up to the limit of the maximum Social Security benefit. Any amount exceeding this limit is taxed as employment income. The paid breastfeeding leave under article 48.f) of the Basic Statute of Public Employees (TREBEP) is not exempt and must be taxed as employment income.

The DGT has moved from considering Social Security benefits as employment income (V2019-16, V0955-17) to establishing a specific exemption for public employees for care leave (V0066-19, V2302-19). The current position strictly delimits which leaves are exempt, explicitly excluding breastfeeding leave (V1251-25).

Turning points

  1. V0066-19

    Introduces the exemption of remuneration for public employees for maternity, adoption, or foster care leave, limited to the amount of the maximum Social Security benefit.

  2. V1251-25

    Specifies that the paid breastfeeding leave under article 48.f) of the TREBEP does not benefit from the exemption under article 7.h) of the LIRPF.

Analysis based on 17 of 18 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

18
V1437-22 20 Jun 2022

Maternity and child care benefits not included in foreign work exemption

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónrendimientos del trabajoprestación por maternidadtrabajos en el extranjeroreparto proporcional LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 7.h
Affects CompanyExpat · Non-residentIndividual
V0956-17 18 Apr 2017

Social Security maternity benefits are not exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
prestación por maternidadexenciónrendimiento del trabajoseguridad socialprestaciones familiares LIRPF — Ley 35/2006 del IRPF art. 7.hLIRPF — Ley 35/2006 del IRPF art. 7.z
Affects CompanyExpat · Non-residentIndividual
V0955-17 18 Apr 2017

Social Security maternity benefits are not exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
prestación por maternidadexenciónseguridad socialrendimiento del trabajoprestaciones familiares LIRPF — Ley 35/2006 del IRPF art. 7.hLIRPF — Ley 35/2006 del IRPF art. 7.z
Affects CompanyExpat · Non-residentIndividual
V0954-17 18 Apr 2017

Social Security maternity benefits are not exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
prestación por maternidadexenciónseguridad socialrendimiento del trabajoprestaciones familiares LIRPF — Ley 35/2006 del IRPF art. 7.hLIRPF — Ley 35/2006 del IRPF art. 7.z
Affects CompanyExpat · Non-residentIndividual

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