January 22, 2021

The Supreme Court declares maternity benefits exempt from income tax

The Supreme Court declares maternity benefits exempt from income tax


The Supreme Court has determined that the public benefits for maternity of the Social Security, which women workers receive during the 16 weeks leave after the birth of a child, are exempt from the IRPF, against the criterion that the Tax Agency has up to now.

This is reflected by the Supreme Court in a ruling of the Second Section of the Third Chamber, of the Contentious-Administrative, which dismisses a recourse of the State Advocacy, which argued that such benefits should not be exempt from the IRPF.

The Supreme Court thus confirms a 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 2013 IRPF for the maternity benefit charged to the Social Security received in said year.

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