Maternity benefit. IRPF exemption

THE JUDGMENT No. 1462/2018 OF THE SUPREME COURT, ROOM 3, OF THE CONTENTIOUS-ADMINISTRATIVE, DATED OCTOBER Proviron caída del cabello, Pastillas de mesterolona para la venta caída del cabello 3, 2018 dismisses the appeal against Judgment No. 666/2017 of the Supreme Court of the Community of Madrid, Chamber of Contentious Matters , of June 29, 2017 and establishes as a legal doctrine that the public maternity benefits received from the Social Security are exempt from the Tax, being able to be incardinated in the case foreseen in the third paragraph letter h of art. 7 LIRPF.


The scope of the exemption is not limited to those granted by the CCAA (Autonomous Communities) or EELL (local entities), but extends to all maternity benefits, without distinction of the public body from which they are collected. The maternity benefit seeks to compensate the loss of income of the worker as a result of the rest permit for the birth of a child, adoption, guardianship or foster care, leaving the work contract in abeyance interrupting the work activity.


From N3ASESORIA we process the return of the IRPF, if you are interested you can get in touch with us in the mail

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