Doctrine by topic · DGT Observatory

Family Benefits: 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 10 rulings · 2015–2022

Current position

Family benefits and aid from Public Administrations linked to the care of minor children are exempt according to article 7.z) of the LIRPF (Personal Income Tax Law). However, if the aid is established through a working conditions agreement or a collective bargaining agreement for a specific group, it is not considered to be of public scope. In that case, it constitutes employment income subject to IRPF.

The DGT maintains the exemption for benefits due to working hour reductions for the care of minors (RD 1148/2011) and clarifies that Social Security maternity benefits are not exempt. Nevertheless, it introduces a change in criterion by distinguishing between public scope aid and those agreed upon via collective bargaining. The latest ruling establishes that aid based on working conditions does not enjoy the exemption of article 7.z).

Turning points

  1. V0954-17

    Clarifies that Social Security maternity benefits are not exempt, limiting the exemption of article 7.h) to those received from Autonomous Communities or local entities.

  2. V1928-22

    Establishes that aid granted through collective bargaining or working conditions agreements is not of public scope and, therefore, is taxed as employment income.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
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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