Model 981. Provision of information on maternity/paternity benefit

Denomination

Model 981. Provision of information on maternity/paternity benefit

Procedure type

Taxation

Subject

Taxes

Purpose

Maternity or paternity benefits received from social security mutual societies that act as alternatives to the special Social Security regime for self-employed or self-employed workers, with the limit of the maximum benefit recognized by Social Security for these concepts. Also exempt is the remuneration received during leave for childbirth, adoption or custody and paternity, by public employees included in a Social Security regime that does not give the right to receive maternity or paternity benefits, with the limit of the maximum benefit recognized. Social Security for the corresponding concept. Form 981 will be used by the entities paying the benefit to report it, in the cases of paragraphs 2 and 3 of art. 7.h) of the Personal Income Tax Law.

Responsible body

State Revenue Office

Start form

interested

Applicant: Administration

Place for presentation

Telematics, at the electronic headquarters of the Tax Agency.

Phases of the procedure/service

It does not have specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

Does not have.

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing