Maternity benefits are exempt from payment of income tax

Good news for Spanish families! The Supreme Court is the cause of this novelty that many households can benefit from: "the benefits Public benefits for maternity received from Social Security are exempt from Personal Income Tax ".

A novelty that responds to the ruling of the Superior Court of Justice of Madrid, of June 2017, which estimated the appeal of a woman and ordered the Treasury to return the amount entered in the IRPF of 2013 for the benefit for maternity with a charge to the Social Security received in said year.

Possibility of claiming

The judgment of the Supreme Court will not only benefit the families that request this help in the future. All those households that had to pay more for these benefits, may claim to Hacienda this amount. Although that yes, prudence is recommended since each case is different and each individuality will be taken into account before proceeding to this return.


The first thing that must be taken into account before claim This IRPF refund is the time that has passed since the declaration was made to the Treasury in question. All of them prescribe after four years, that is, only those households that had a child since 2014 and sent this documentation in 2015 will be considered eligible to receive such money paid for more.

Undoubtedly, this measure will have great benefits for Spanish households. You just have to look at the data from the Ministry of Labor that indicates that 120,000 women they accepted these aids in the first half of this 2018.

Aids to motherhood

What are the benefits a mother receives in Spain? It never hurts to know the rights, since the Social Security remember the following:


The economic benefit consists of a subsidy, whose daily amount will be equal to 100% of the current daily IPREM, with the following exceptions:

- If the daily regulatory base, equivalent to the one established for the IT benefit derived from common contingencies, is of a lower amount, this will be taken.

- In the case of part-time workers, if the daily regulatory base, resulting from dividing the sum of the contribution bases credited during the year prior to the causal event between 365, was of a lower amount, this will be taken.

- The subsidy may be recognized, by means of an interim resolution of the INSS, with the last contribution base recorded in the corporate databases of the system, as long as the contribution base derived from common contingencies of the month prior to the beginning of the month is not included in said bases. Rest or permission, at which time, the final resolution will be issued with the recalculation of the corresponding subsidy.


The regulatory base will be updated in the following cases:

- When there is an increase in the contribution base, as a result of an increase in wages by virtue of a legal provision, collective agreement or court ruling, which takes its effects back to a date prior to the start of maternity leave. In this case, if the regulatory base is higher than the current IPREM, it will be used to determine the amount of the subsidy.

- In cases in which the last contribution base recorded in the system's databases has been used to calculate the subsidy, and subsequently it is verified that it does not coincide with the contribution base for common contingencies of the month before the of the start of the permit or rest.

Damián Montero

Video: United Kingdom #31 - Income Tax


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