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Practical manual for Income Tax 2023.

8. 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 October 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 scheme 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 has been set for 2023 at 4,495.50 euros/month, in accordance with the provisions of article 122 of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).

    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 No. 1462/2018, of October 3, 2018 ( ROJ : STS 3256/2018) which established as legal doctrine that said benefits are exempt from IRPF .

As a consequence of the aforementioned Supreme Court ruling, 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 December 29), modified, with effect from December 30, 2018 and for previous years not prescribed, the wording of letter h) of article 7 of the Law of Personal Income Tax in the terms transcribed in this 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 childbirth, adoption or custody and paternity leave, by public employees under 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 concept corresponding.

According to this legal amendment, taxpayers who received maternity or paternity benefits or remuneration during childbirth, adoption, guardianship and paternity leave during the 2023 financial year do not have to declare the exempt amounts.