8. Maternity or paternity and similar benefits and non-contributory family benefits
Regulations: Art. 7.h) Law Personal Income Tax
They 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 Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31), and pensions and passive orphanhood assets and in favor of grandchildren and siblings, under twenty-two years of age or incapable of all work , received from the public Social Security regimes and passive classes.
Likewise, the benefits recognized for professionals not integrated into the special Social Security regime of self-employed or self-employed workers by the Social Security Mutual Funds that act as alternatives to the special Security regime are declared exempt Social mentioned, provided that these 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 income from work, understood to be produced, in the event of concurrent 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 give the right to receive the maternity or paternity benefit referred to in the first paragraph of this letter, the remuneration received during leave for childbirth, adoption or guardianship and paternity will be exempt referred to in letters a), b) and c) of article 49 of the consolidated text of the Law of the Basic Employee Statute Public, approved by Royal Legislative Decree 5/2015, of October 30 or recognized by the specific legislation that is applicable for situations identical to those provided above.
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 Personal Income Tax Law , the monthly amount of The benefit may never exceed 100% of the maximum contribution base in force at any given time. Said maximum contribution base has been set for 2022 at 4,139.40 euros/month, in accordance with the provisions of article 116 of Law 22/2021, of December 28, on General State Budgets for the year 2022 (BOE December 29).
Likewise exempt are other public benefits for birth, childbirth or multiple adoption, adoption, maternity or paternity, dependent children and orphanhood .
Note: Public maternity benefits received from Social Security have been considered subject to Personal Income Tax until the Supreme Court ruling number 1462/2018, of October 3, 2018 (ROJ: STS 3256/2018) which established as legal doctrine that said benefits are exempt from Personal Income Tax .
As a consequence of the aforementioned Supreme Court ruling, article 1.First of Royal Decree-Law 27/2018, of December 28, which adopts certain measures in tax and cadastral matters ( BOE of December 29), modified, with effect from December 30, 2018 and for previous non-prescribed years, the wording of letter h) of article 7 of the Personal Income Tax Law in the terms transcribed in this manual, includes 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 or custody and paternity , for 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.
In accordance with this legal modification, taxpayers who during the 2022 financial year have received maternity or paternity benefits or remuneration during leave for childbirth, adoption or custody and paternity, do not have to declare the exempt amounts and the withholdings incurred can be deducted.