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Practical manual for Income Tax 2019.

Maternity or paternity and similar benefits and non-contributory family benefits

Regulations: Art. 7.h) Law Income Tax

The following are exempt:

  • Maternity or paternity benefits and non-contributory family benefits regulated, respectively, in Chapters VI and VII of Title II and in Chapter I of Title VI of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31), and orphan's pensions and passive assets and in favor of grandchildren and siblings, under twenty-two years of age or incapacitated for any work , received from the public Social Security regimes and passive classes.

  • Likewise, benefits granted to professionals not integrated into the special Social Security regime for self-employed workers or freelancers by Social Security Mutual Societies that act as alternatives to the special Social Security regime mentioned above are declared exempt , provided that they are benefits in situations identical to those provided for in the previous paragraph by Social Security for professionals integrated into said special regime.

    The exempt amount is limited to the amount of the maximum benefit recognized by Social Security for the corresponding concept. The excess will be taxed as work income, understood to be produced, in the case of concurrence of benefits from Social Security and the aforementioned mutual societies, in the benefits of the latter.

  • In the case of public employees covered by a Social Security regime that does not entitle them to receive the maternity or paternity benefit referred to in the first paragraph of this letter, the remuneration received during childbirth, adoption or guardianship leave and paternity leave referred to in letters a), b) and c) of article 49 of the consolidated text of the Basic Statute of Public Employees, approved by Royal Legislative Decree 5/2015, of October 30, or that recognized by the specific legislation that is applicable to them for situations identical to those provided for above, will be exempt.

    The exempt amount is limited to the amount of the maximum benefit recognized by Social Security for the corresponding concept. Any excess will be taxed as earned income.

    Taking into account the method of calculating the maternity and/or paternity benefit, and for the purposes of the limit indicated in article 7.h) of the Income Tax Law, the monthly amount of the benefit may never exceed 100% of the maximum contribution base force at any given time. This maximum contribution base was 4,070.10 euros/month in 2019 [Order TMS /83/2019 of January 31, which develops the legal regulations for contributions to Social Security, unemployment, protection for cessation of activity, Wage Guarantee Fund and vocational training for the year 2019 ( BOE of February 2)].

Also exempt are other public benefits for birth, delivery or multiple adoption, adoption, maternity or paternity, dependent children and orphanhood .

Note: Public maternity benefits received from Social Security have been considered subject to IRPF until the Supreme Court ruling of October 3, 2018 (ruling 1462/2018) which established as legal doctrine that said benefits are exempt from IRPF .

As a consequence of the aforementioned Supreme Court Judgment, article 1.First of Royal Decree-Law 27/2018, of December 28, by which certain measures are adopted in tax and land registry matters (BOE of the 29th), modified, with effect from December 30, 2018 and for previous non-prescribed years, the wording of letter h) of article 7 of the Law of Personal Income Tax in the terms transcribed in the Manual, collects the aforementioned legal doctrine, extending it to paternity benefits paid by Social Security and expressly expanding the scope of the exemption to remuneration received during leave for childbirth, adoption, guardianship and paternity, by public employees covered by a Social Security regime that does not give the right to receive maternity or paternity benefits, with the limit of the maximum benefit recognized by Social Security for the corresponding concept.

According to this legal modification, taxpayers who received maternity or paternity benefits or remuneration during childbirth, adoption, guardianship and paternity leave during the 2019 financial year do not have to declare the exempt amounts and can deduct the withholdings incurred.

With regard to benefits/remuneration for these concepts corresponding to the years 2015, 2016 and 2017, taxpayers may request a correction of the personal income tax returns filed in which they have included such income using the specific form available on the Tax Agency website ( https://sede.agenciatributaria.gob.es ), in which the recipient of the benefit or remuneration must indicate in which of those years they received the income and a bank account number in their name, where the applicable refund will be paid, without having to attach any document proving the benefits/remuneration received.

When no declaration has been submitted, the taxpayer may request a refund by submitting the personal income tax return for the year or years in which he or she received the maternity/paternity benefit, which must include all income for the year in question, except for the exempt maternity/paternity benefit, and deduct all withholdings incurred, including the withholding of the maternity/paternity benefit.